Briefly explain when do the goods become liable to 'confiscation' by the officer under section 130 of the CGST Act, 2017?

CS Professional · Advanced Tax Laws · PYQS · December 2023
Briefly explain when do the goods become liable to 'confiscation' by the officer under section 130 of the CGST Act, 2017?

Answer & Explanation:

As per section 130 of Central Goods and Services Tax Act, 2017, goods become liable to confiscation when any person does the following: supplies or receives any goods in contravention of any of the provisions of this act or rules made there under with intent to evasion of tax; does not account for any goods on which he is liable to pay tax under this act; supplies any goods liable to tax under this act without having applied for registration; contravenes any of the provisions of the Goods & Services Tax Act or rules made there under with intent to evade payment of tax. uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this act or the rules made there under 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.

Topics: GST

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