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of <h1>Section 130: Confiscation and Penalties for Tax Offenses in Assam GST Act 2017 Explained</h1> Section 130 of the Assam Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for tax-related offenses. It applies when goods are supplied or received in violation of the Act, when goods are not accounted for, when unregistered goods are supplied, or when conveyances are used improperly. Confiscated goods or conveyances may be released upon payment of a fine, which cannot exceed their market value minus the tax. The owner is entitled to a hearing before confiscation, and the government assumes ownership of confiscated items. Officers may dispose of confiscated items after ensuring they are not needed for other proceedings.
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