Confiscation and penalty under GST do not bar further punishment under the Act or other laws. Confiscation or penalty under the GST law does not bar additional punishment where the person is liable under the Act or any other law in force. The provision operates without prejudice to the Code of Criminal Procedure, 1973, and preserves the ability to impose other punishments notwithstanding any confiscation made or penalty imposed under the Act or the rules made thereunder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confiscation and penalty under GST do not bar further punishment under the Act or other laws.
Confiscation or penalty under the GST law does not bar additional punishment where the person is liable under the Act or any other law in force. The provision operates without prejudice to the Code of Criminal Procedure, 1973, and preserves the ability to impose other punishments notwithstanding any confiscation made or penalty imposed under the Act or the rules made thereunder.
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