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        GST - States

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

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

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        Confiscation or penalty cannot preclude other punishments, permitting concurrent enforcement under this Act and other laws. Section 131 provides that confiscation made or penalty imposed under this Act or the rules shall not prevent the infliction of any other punishment to which the person is liable under this Act or any other law, without prejudice to the Code of Criminal Procedure.
                          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 cannot preclude other punishments, permitting concurrent enforcement under this Act and other laws.

                                Section 131 provides that confiscation made or penalty imposed under this Act or the rules shall not prevent the infliction of any other punishment to which the person is liable under this Act or any other law, without prejudice to the Code of Criminal Procedure.


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