https://www.taxtmi.com/article/detailed?id=16741 Confiscation under GST arises under section 130 of the CGST Act, 2017 in specified cases involving contravention of the Act or rules, tax evasion, non-accounting of taxable goods, supply of taxable goods without registration, or improper use of conveyance for carriage of goods. Goods and conveyances liable to confiscation vest in the Government, and the proper officer may offer fine in lieu of confiscation subject to statutory limits, including the minimum fine-and-penalty threshold and the special rule for hired conveyances. The provision applies to goods and conveyances, not services, and requires notice, hearing, possession, and disposal procedure before confiscation is completed. en-us Wed, 24 Jun 2026 07:08:53 +0530 Wed, 24 Jun 2026 07:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16741 Confiscation under GST arises under section 130 of the CGST Act, 2017 in specified cases involving contravention of the Act or rules, tax evasion, non-accounting of taxable goods, supply of taxable goods without registration, or improper use of conveyance for carriage of goods. Goods and conveyances liable to confiscation vest in the Government, and the proper officer may offer fine in lieu of confiscation subject to statutory limits, including the minimum fine-and-penalty threshold and the special rule for hired conveyances. The provision applies to goods and conveyances, not services, and requires notice, hearing, possession, and disposal procedure before confiscation is completed. Articles Goods and Services Tax - GST Wed, 24 Jun 2026 07:08:53 +0530 https://www.taxtmi.com/article/detailed?id=16741