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of <h1>Section 131 of West Bengal GST Act: Confiscation or penalties don't exempt from further legal actions. Criminal Code remains applicable.</h1> Section 131 of the West Bengal Goods and Services Tax Act, 2017, states that any confiscation or penalty imposed under this Act or its rules does not preclude the imposition of additional punishments. This provision operates without affecting the applicability of the Code of Criminal Procedure, 1973, ensuring that individuals subject to confiscation or penalties under this Act may still face other legal consequences under this Act or any other current law.
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