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        GST - States

        Section 131 - Confiscation or penalty not to interfere with other punishments

        Goa Goods and Services Tax Act, 2017
        Chapter XIX
        OFFENCES AND PENALTIES

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        Confiscation or penalty, without prejudice, may coexist with other punishments under this Act or other laws. A confiscation or penalty imposed under the Goa GST framework does not prevent infliction of any other punishment to which the person is liable under this Act or under any other law for the time being in force; such measures may coexist and the provision operates without prejudice to procedural provisions elsewhere.
                          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 or penalty, without prejudice, may coexist with other punishments under this Act or other laws.

                                A confiscation or penalty imposed under the Goa GST framework does not prevent infliction of any other punishment to which the person is liable under this Act or under any other law for the time being in force; such measures may coexist and the provision operates without prejudice to procedural provisions elsewhere.


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