Section 98
Tax, etc., to be payable notwithstanding any proceedings, etc.
of Goods and Services Tax Act 2014
ActRepealedProvision 98 of 218
Section 98
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 121 shall not relieve any person from the liability to pay for tax, penalty or surcharge under this Act.