CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

12. CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW Section 131 of the CGST Act, 2017 provides that in addition to confiscation of goods or penalty already imposed, all other proceedings may also be initiated or continued under the GST law or any other law, as applicable. This could be prosecution, arrest, cancellation of registration, etc., as applicable, provided for the relevant non-compliance. Therefore, for the same offence both penalty and punishment can be levied.