Simultaneous Civil and criminal punishment :
The GST Law envisages two types of punishments. These can be simultaneous and concurrent.
Civil Liability – Penalty for violation of statutory provisions involving a penalty of money and confiscation of goods. This is a civil penalty and can be adjudged in departmental adjudication. This penalty can be imposed by departmental authorities
In Indo-China Steam Navigation v. Jaswant Singh 1983(13) ELT 1392 = AIR 1964 SC 1140 = 1964(6) SCR 594 (SC – 5 member Constitution Bench), it was held that the adjudicating officer is not a Tribunal or Court, though he has to act in a quasi-judicial manner.
Criminal Liability – Criminal punishment is of imprisonment and fine; which can be granted only in a criminal court after prosecution. These are provided in GST law.