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        Bills

        Clause 104 - Amendment of section 74.

        Finance Bill, 2021
        Central Goods and Service Tax

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        Seizure and confiscation treated as distinct proceeding separate from tax recovery under amended GST law. Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are cited, thereby treating seizure and confiscation of goods and conveyances in transit as a distinct proceeding separate from recovery of tax.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Seizure and confiscation treated as distinct proceeding separate from tax recovery under amended GST law.

                                Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are cited, thereby treating seizure and confiscation of goods and conveyances in transit as a distinct proceeding separate from recovery of tax.


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