Section 130 – Confiscation of goods or conveyances and levy of penalty of CGST ACT, 2017<\/p>\n
130. (1) Notwithstanding anything contained in this Act, if any person\u2014
\n(i) supplies or receives any goods in contravention of any of the provisions of
\nthis Act or the rules made thereunder with intent to evade payment of tax; or
\n(ii) does not account for any goods on which he is liable to pay tax under this
\nAct; or
\n(iii) supplies any goods liable to tax under this Act without having applied for
\nregistration; or<\/p>\n
(iv) contravenes any of the provisions of this Act or the rules made thereunder
\nwith intent to evade payment of tax; or
\n(v) uses any conveyance as a means of transport for carriage of goods in
\ncontravention of the provisions of this Act or the rules made thereunder unless the
\nowner of the conveyance proves that it was so used without the knowledge or
\nconnivance of the owner himself, his agent, if any, and the person in charge of the
\nconveyance,
\nthen, all such goods or conveyances shall be liable to confiscation and the person shall be
\nliable to penalty under section 122.
\n(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the
\nofficer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation,
\nsuch fine as the said officer thinks fit:
\nProvided that such fine leviable shall not exceed the market value of the goods
\nconfiscated, less the tax chargeable thereon:
\nProvided further that the aggregate of such fine and penalty leviable shall not be less
\nthan the amount of penalty leviable under sub-section (1) of section 129:
\nProvided also that where any such conveyance is used for the carriage of the goods or
\npassengers for hire, the owner of the conveyance shall be given an option to pay in lieu of
\nthe confiscation of the conveyance a fine equal to the tax payable on the goods being
\ntransported thereon.
\n(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under
\nsub-section (2), the owner of such goods or conveyance or the person referred to in
\nsub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect
\nof such goods or conveyance.
\n(4) No order for confiscation of goods or conveyance or for imposition of penalty shall
\nbe issued without giving the person an opportunity of being heard.
\n(5) Where any goods or conveyance are confiscated under this Act, the title of such
\ngoods or conveyance shall thereupon vest in the Government.
\n(6) The proper officer adjudging confiscation shall take and hold possession of the
\nthings confiscated and every officer of Police, on the requisition of such proper officer, shall
\nassist him in taking and holding such possession.
\n(7) The proper officer may, after satisfying himself that the confiscated goods or
\nconveyance are not required in any other proceedings under this Act and after giving
\nreasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of
\nsuch goods or conveyance and deposit the sale proceeds thereof with the Government.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 130 – Confiscation of goods or conveyances and levy of penalty of CGST ACT, 2017 130. (1) Notwithstanding anything contained in this Act, if any person\u2014 (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; … Continue reading “Section 130 – Confiscation of goods or conveyances and levy of penalty of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/389"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=389"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/389\/revisions"}],"predecessor-version":[{"id":390,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/389\/revisions\/390"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}