https://www.taxtmi.com/article/detailed?id=17204 Section 130 confiscation is treated as an exceptional measure requiring independent grounds and concrete proof of deliberate tax evasion, rather than a routine consequence of transit detention or documentation discrepancies. The expression "goods or conveyance" is construed disjunctively: goods-related contraventions and conveyance-related misuse require separate culpability analysis. Simultaneous confiscation of cargo and vehicle, overlapping penalties, and dual redemption fines are criticised where based only on template allegations. Transporters may establish lack of knowledge or connivance through bona fide carriage records and seek provisional release pending adjudication. en-us Mon, 17 Aug 2026 08:43:16 +0530 Mon, 17 Aug 2026 08:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17204 Section 130 confiscation is treated as an exceptional measure requiring independent grounds and concrete proof of deliberate tax evasion, rather than a routine consequence of transit detention or documentation discrepancies. The expression "goods or conveyance" is construed disjunctively: goods-related contraventions and conveyance-related misuse require separate culpability analysis. Simultaneous confiscation of cargo and vehicle, overlapping penalties, and dual redemption fines are criticised where based only on template allegations. Transporters may establish lack of knowledge or connivance through bona fide carriage records and seek provisional release pending adjudication. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:43:16 +0530 https://www.taxtmi.com/article/detailed?id=17204