https://www.taxtmi.com/acts?id=26747 Confiscation applies where goods or conveyances are supplied, received, unaccounted for, supplied without registration, or used in contravention of the Act with intent to evade tax; the officer must offer an option to pay a fine in lieu of confiscation (capped at market value less tax), ensure the aggregate of fine and penalty meets the statutory minimum, and afford an opportunity of being heard; title vests in the Government, the proper officer may take possession with police assistance and may dispose of items after permitting payment time not exceeding three months. en-us Wed, 21 Jun 2017 16:47:47 +0530 Sat, 15 Jul 2017 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26747 Confiscation applies where goods or conveyances are supplied, received, unaccounted for, supplied without registration, or used in contravention of the Act with intent to evade tax; the officer must offer an option to pay a fine in lieu of confiscation (capped at market value less tax), ensure the aggregate of fine and penalty meets the statutory minimum, and afford an opportunity of being heard; title vests in the Government, the proper officer may take possession with police assistance and may dispose of items after permitting payment time not exceeding three months. Act-Rules GST - States Wed, 21 Jun 2017 16:47:47 +0530 https://www.taxtmi.com/acts?id=26747