https://www.taxtmi.com/article/detailed?id=17204 Section 130 is analysed as permitting alternative confiscation of goods or conveyances, not routine confiscation of both. Goods-related contraventions and conveyance-related misuse require distinct factual foundations. Conveyance confiscation depends on an independent basis and is subject to the owner proving absence of knowledge or connivance. As confiscation permanently divests property, it should rest on cogent evidence of deliberate intent to evade tax, rather than technical defects or template allegations. Proposed responses include jurisdictional objections, proof of bona fide carriage, provisional release, and reliance on the redemption-fine limitation for hired conveyances. 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 is analysed as permitting alternative confiscation of goods or conveyances, not routine confiscation of both. Goods-related contraventions and conveyance-related misuse require distinct factual foundations. Conveyance confiscation depends on an independent basis and is subject to the owner proving absence of knowledge or connivance. As confiscation permanently divests property, it should rest on cogent evidence of deliberate intent to evade tax, rather than technical defects or template allegations. Proposed responses include jurisdictional objections, proof of bona fide carriage, provisional release, and reliance on the redemption-fine limitation for hired conveyances. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:43:16 +0530 https://www.taxtmi.com/article/detailed?id=17204