Continuation of proceedings under GST permits concurrent penalty and criminal measures for the same non compliance. Section 131 of the CGST Act permits continuation or initiation of other proceedings under GST or any other law in addition to confiscation or penalty already imposed, including prosecution, arrest and cancellation of registration, and allows both penalty and punishment to be imposed for the same offence.
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.
Continuation of proceedings under GST permits concurrent penalty and criminal measures for the same non compliance.
Section 131 of the CGST Act permits continuation or initiation of other proceedings under GST or any other law in addition to confiscation or penalty already imposed, including prosecution, arrest and cancellation of registration, and allows both penalty and punishment to be imposed for the same offence.
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