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        GST - States

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

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

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        Confiscation or penalty preserves other punishments, allowing concurrent sanctions under tax and other laws to be imposed. Confiscation or penalty under the Delhi GST Act does not prevent the imposition of any other punishment to which the person is liable under this Act or any other law, operating without prejudice to the Code of Criminal Procedure and permitting concurrent or additional sanctions.
                          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 preserves other punishments, allowing concurrent sanctions under tax and other laws to be imposed.

                                Confiscation or penalty under the Delhi GST Act does not prevent the imposition of any other punishment to which the person is liable under this Act or any other law, operating without prejudice to the Code of Criminal Procedure and permitting concurrent or additional sanctions.


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