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    <title>Section 130 invoked after tax, interest and penalty paid under section 74a</title>
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    <description>GST confiscation proceedings are questioned after tax, interest and penalty under section 74A were paid on excess stock and seized goods were released. A later show-cause notice seeks confiscation under section 130 and penalty under section 122 for alleged non-recording of books, despite no clandestine sales being found. The central issue is whether further confiscation and penalty action may continue after the excess-stock liability has been discharged.</description>
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      <title>Section 130 invoked after tax, interest and penalty paid under section 74a</title>
      <link>https://www.taxtmi.com/forum/issue?id=121072</link>
      <description>GST confiscation proceedings are questioned after tax, interest and penalty under section 74A were paid on excess stock and seized goods were released. A later show-cause notice seeks confiscation under section 130 and penalty under section 122 for alleged non-recording of books, despite no clandestine sales being found. The central issue is whether further confiscation and penalty action may continue after the excess-stock liability has been discharged.</description>
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      <law>GST</law>
      <pubDate>Mon, 17 Aug 2026 09:38:47 +0530</pubDate>
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