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of <h1>Section 130 of Puducherry GST Act 2017: Confiscation of Goods and Penalties for Tax Evasion Violations Explained.</h1> Section 130 of the Puducherry Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for tax-related offenses. It applies to individuals who supply or receive goods in violation of the Act with intent to evade tax, fail to account for taxable goods, or use conveyances to transport goods unlawfully. Confiscated goods or conveyances can be released upon payment of a fine, not exceeding their market value minus tax. Confiscation orders require a hearing opportunity, and confiscated items become government property. Officers may dispose of confiscated items if not needed for other proceedings.
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