Confiscation of goods or conveyances and levy of penalty [ Section 130 ]

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....ut having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. Option to pay in lieu of confiscation [ Sub Section (2) ] • Whenever confiscation of any go....

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....ed goods or conveyances  • The proper officer may, after satisfying himself that • the confiscated goods or conveyance are not required in any other proceedings under this Act and • after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and • deposit the sale proceeds thereof with the Government. [Sub-section (7)] • An order of confiscation of goods or Conveyance shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confis....

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....as per Explanation (2) to rule 138(3) of the CGST Rules, • Exception:- in the case where the goods are transported for a distance of upto 50 kilometres within the State or Union territory to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be.[Para 3 of the Circular No. 64/38/2018-GST] • In case the proposed tax and penalty are not paid within fourteen days from the date of the issue of the order of detention in FORM GST MOV-06, the action under section 130 of the CGST Act shall be initiated by serving a notice in FORM GST MOV-10, proposing confiscation of the goods and conveyance ....