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of <h1>Section 130 of Bihar GST Act: Confiscation and Penalties for Tax Evasion in Goods Transport and Supply.</h1> Section 130 of the Bihar Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for certain offenses. It allows for confiscation and penalties if goods are supplied or transported in violation of the Act, especially with intent to evade tax. The owner may pay a fine instead of confiscation, not exceeding the market value minus tax. Confiscated goods become government property, and the owner is given a chance to be heard before any order is issued. The proper officer manages confiscation and disposal, with police assistance if needed.
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