Guide on Section 131 of CGST Act - Confiscation or penalty not to interfere with other punishments
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Confiscation or penalty not to interfere with other punishments |
Section 131 |
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Relevant judgement |
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131.0 Confiscation or penalty not to interfere with other punishments
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Section 131 Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or any other law for the time being in force. |
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It provides that confiscation made or penalty imposed under the CGST Act/SGST Act/IGST Act/ UTGST Act shall not prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force. The aforesaid principle shall apply irrespective of the provisions contained in the Code of Criminal Procedure. |
131.0.1 Relevant judgement
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KTMS Mohammed v UOI, reported as 197 ITR 196. Hon'ble SC has, inter alia, held that though criminal court has to judge the case independently, there is no legal bar to give due regard to departmental proceedings. |
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