https://www.taxtmi.com/acts?id=29711 Section 130 permits confiscation of goods or conveyances used in tax-evasion contraventions, with the adjudicating officer offering an option to pay a fine in lieu of confiscation (capped at market value less tax and subject to minimum aggregate penalty constraints). The provision preserves liability for tax, penalty and charges, requires an opportunity to be heard before confiscation or penalty, vests title in the Government on confiscation, authorises the proper officer to take possession with police assistance, and allows disposal after up to three months if not needed for further proceedings. en-us Wed, 05 Jul 2017 10:54:40 +0530 Fri, 18 Aug 2017 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29711 Section 130 permits confiscation of goods or conveyances used in tax-evasion contraventions, with the adjudicating officer offering an option to pay a fine in lieu of confiscation (capped at market value less tax and subject to minimum aggregate penalty constraints). The provision preserves liability for tax, penalty and charges, requires an opportunity to be heard before confiscation or penalty, vests title in the Government on confiscation, authorises the proper officer to take possession with police assistance, and allows disposal after up to three months if not needed for further proceedings. Act-Rules GST - States Wed, 05 Jul 2017 10:54:40 +0530 https://www.taxtmi.com/acts?id=29711