https://www.taxtmi.com/acts?id=28767 Confiscation and penalty arise where goods are supplied, received, not accounted for, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration, or a conveyance is so used. The adjudicating officer must offer an owner the option to pay a fine in lieu of confiscation (not exceeding market value less tax), ensure combined fine and penalty meet statutory minima, require an opportunity to be heard, vest title of confiscated items in the Government, take possession, and permit disposal after allowing time to pay the fine and depositing sale proceeds with the Government. en-us Sat, 01 Jul 2017 11:02:42 +0530 Wed, 19 Jul 2017 18:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28767 Confiscation and penalty arise where goods are supplied, received, not accounted for, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration, or a conveyance is so used. The adjudicating officer must offer an owner the option to pay a fine in lieu of confiscation (not exceeding market value less tax), ensure combined fine and penalty meet statutory minima, require an opportunity to be heard, vest title of confiscated items in the Government, take possession, and permit disposal after allowing time to pay the fine and depositing sale proceeds with the Government. Act-Rules GST - States Sat, 01 Jul 2017 11:02:42 +0530 https://www.taxtmi.com/acts?id=28767