https://www.taxtmi.com/acts?id=23983 Confiscation and penalty apply where goods are supplied, received, withheld from account, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration. The adjudicating officer must offer an option to pay a fine in lieu of confiscation, subject to limits tied to market value and tax payable. No confiscation or penalty order can be issued without a hearing, and confiscated goods or conveyances vest in the Government. en-us Mon, 27 Mar 2017 17:16:09 +0530 Fri, 26 Jun 2026 12:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23983 Confiscation and penalty apply where goods are supplied, received, withheld from account, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration. The adjudicating officer must offer an option to pay a fine in lieu of confiscation, subject to limits tied to market value and tax payable. No confiscation or penalty order can be issued without a hearing, and confiscated goods or conveyances vest in the Government. Act-Rules GST Mon, 27 Mar 2017 17:16:09 +0530 https://www.taxtmi.com/acts?id=23983