https://www.taxtmi.com/acts?id=23983 Section 130 authorises confiscation of goods or conveyances used in contravention of the Act to evade tax, with liability to penalty; the adjudicating officer must offer an option to pay a fine in lieu of confiscation within prescribed limits, provide an opportunity to be heard, vest confiscated items' title in the Government, take and hold possession (with police assistance), and, after a limited period and confirming no further proceedings require retention, dispose of such items and deposit proceeds with the Government. en-us Mon, 27 Mar 2017 17:16:09 +0530 Tue, 30 Sep 2025 17:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23983 Section 130 authorises confiscation of goods or conveyances used in contravention of the Act to evade tax, with liability to penalty; the adjudicating officer must offer an option to pay a fine in lieu of confiscation within prescribed limits, provide an opportunity to be heard, vest confiscated items' title in the Government, take and hold possession (with police assistance), and, after a limited period and confirming no further proceedings require retention, dispose of such items and deposit proceeds with the Government. Act-Rules GST Mon, 27 Mar 2017 17:16:09 +0530 https://www.taxtmi.com/acts?id=23983