Section 130 of GST Act: Confiscation of Goods for Tax Evasion and Penalties Explained.

Section 130 of the Central Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for certain offenses. It applies when a person supplies or receives goods in violation of the Act with intent to evade tax, fails to account for taxable goods, supplies goods without registration, or uses transport in violation of the Act. Confiscated goods or conveyances may be released upon payment of a fine not exceeding their market value, minus tax. The owner is given an opportunity to be heard before confiscation, and confiscated items become government property. Officers may dispose of confiscated goods after ensuring they are not needed for other proceedings.

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