TMI BlogCan any conveyance carrying goods without cover of prescribed documents be subject to confiscationX X X X Extracts X X X X X X X X Extracts X X X X ..... 6 based on Draft Model GST - Act-Rules - Q 14. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation? Ans. Yes. Section 71 provides that any conveya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation as aforesaid. If the conveyance is being used for carrying goods or passengers for hire then the owner of such a conveyance may be provided an option to pay a fine equivalent to the tax payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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