Section 131 – Confiscation or penalty not to interfere with other punishments of CGST ACT, 2017
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.