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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 130: Confiscation Rules for Tax Evasion via Goods or Conveyances, Fines as Alternatives, and Hearing Requirements.</h1> Section 130 of the Uttarakhand Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for contraventions aimed at evading tax. It outlines conditions under which goods or conveyances can be confiscated, such as unregistered supply, non-accounting of taxable goods, or misuse of conveyances. The section provides for an option to pay a fine instead of confiscation, with limits based on market value and tax payable. It mandates a hearing before any confiscation or penalty order and states that confiscated items become government property. Officers are tasked with holding and disposing of confiscated items, with police assistance if necessary.
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