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<h1>Section 130 of Tamil Nadu GST Act: Confiscation and Penalties for Tax Evasion in Goods and Transport Violations.</h1> Section 130 of the Tamil Nadu 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, receive, or transport goods in violation of the Act with intent to evade tax. Such goods or conveyances are subject to confiscation, with an option for the owner to pay a fine instead. The fine cannot exceed the market value of the goods minus the tax, and the total fine and penalty must meet a minimum threshold. Confiscated goods become government property, and proper procedures must be followed, including providing an opportunity for a hearing.