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of <h1>Section 130: Confiscation and Penalties for Tax Evasion in Goods and Services; Redemption Possible with Fine Payment.</h1> Section 130 of the Himachal Pradesh Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for violations intended to evade tax. It applies to unaccounted goods, unregistered taxable supplies, and unauthorized use of conveyances. Confiscated goods or conveyances may be redeemed by paying a fine, which cannot exceed their market value minus tax. The total fine and penalty must at least equal the penalty under Section 129. Before confiscation or penalty imposition, individuals must be heard. Confiscated items become government property, and police assistance may be required for possession. Unneeded confiscated items may be sold after a grace period.
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