Section 130
Confiscation of goods or conveyances and levy of penalty
In force
Section 130. Confiscation of goods or conveyances and levy of penalty.
(1) If any person supplies or receives any goods in contravention of any of the provisions of this Act with intent to evade payment of tax; or does not account for any goods on which he is liable to pay tax; or supplies any goods liable to tax without having applied for registration; the proper officer may confiscate such goods or conveyances and levy a penalty.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-130.html
- Source confidence: Pending verification
Quick facts
- Section
- 130
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0