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          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.

          <h1>Confiscation or penalty do not preclude other punishments under the Act or any other law.</h1> Section 131 provides that confiscation or penalty imposed under the Uttarakhand Goods and Services Tax Act or its rules does not bar the imposition of any other punishment to which the person is liable under this Act or under any other law, and operates without prejudice to the Code of Criminal Procedure.

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