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 under any other law for the time being in force.

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.

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.