https://www.taxtmi.com/forum/issue?id=115393 Section 130 permits confiscation of conveyances used to transport taxable goods contrary to GST; the owner can avoid confiscation and penalty only by proving lack of knowledge or connivance. Practical proof methods include filing an affidavit of non involvement, producing the hirer's e way bill and invoice to show tax compliance, contemporaneous driver statements and other documentary or witness evidence. Care is needed where the driver is a co accused. Burden of proof dynamics differ between Customs and GST, and factual specifics determine the appropriate evidentiary strategy. en-us Fri, 06 Sep 2019 12:27:46 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115393 Section 130 permits confiscation of conveyances used to transport taxable goods contrary to GST; the owner can avoid confiscation and penalty only by proving lack of knowledge or connivance. Practical proof methods include filing an affidavit of non involvement, producing the hirer's e way bill and invoice to show tax compliance, contemporaneous driver statements and other documentary or witness evidence. Care is needed where the driver is a co accused. Burden of proof dynamics differ between Customs and GST, and factual specifics determine the appropriate evidentiary strategy. Discussion-Forum GST Fri, 06 Sep 2019 12:27:46 +0530 https://www.taxtmi.com/forum/issue?id=115393