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of <h1>Section 131: Penalties Under GST Act Don't Prevent Additional Punishments; Criminal Procedure Code Applies</h1> Section 131 of the Himachal Pradesh 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 application of the Code of Criminal Procedure, 1973, ensuring that individuals subject to penalties or confiscation under this Act may still face other legal consequences under the same Act or any other applicable laws.
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