Section 130 of CGST Act,2017 Confiscation of goods or conveyances and levy of penalty

Section 130 of CGST Act,2017 Confiscation of goods or conveyances and levy of penalty Section 130 of CGST Act,2017 from bare act : (1) Notwithstanding anything contained in this Act, if any person

(i) supplies or receives any goods in contravention of any of the provisions ofthis Act or the rules made thereunder with intent to evade payment of tax; or

(ii) does not account for any goods on which he is liable to pay tax under thisAct; or

(iii) supplies any goods liable to tax under this Act without having applied forregistration; or

(iv) contravenes any of the provisions of this Act or the rules made thereunderwith intent to evade payment of tax; or

(v) uses any conveyance as a means of transport for carriage of goods incontravention of the provisions of this Act or the rules made thereunder unless theowner of the conveyance proves that it was so used without the knowledge orconnivance of the owner himself, his agent, if any, and the person in charge of theconveyance,

then, all such goods or conveyances shall be liable to confiscation and the person shall beliable to penalty under section 122.

(2) Whenever confiscation of any goods or conveyance is authorised by this Act, theofficer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation,such fine as the said officer thinks fit: Provided that such fine leviable shall not exceed the market value of the goodsconfiscated, less the tax chargeable thereon: Provided further that the aggregate of such fine and penalty leviable shall not be lessthan the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods orpassengers for hire, the owner of the conveyance shall be given an option to pay in lieu ofthe confiscation of the conveyance a fine equal to the tax payable on the goods beingtransported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed undersub-section (2), the owner of such goods or conveyance or the person referred to insub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respectof such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shallbe issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of suchgoods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold possession of thethings confiscated and every officer of Police, on the requisition of such proper officer, shallassist him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods orconveyance are not required in any other proceedings under this Act and after givingreasonable time not exceeding three months to pay fine in lieu of confiscation, dispose ofsuch goods or conveyance and deposit the sale proceeds thereof with the Government.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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