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Confiscation of goods and/or conveyances and levy of penalty

Section 90 - Draft-Bills-Reports - OFFENCES AND PENALTIES - Goods and Services Tax - Section 90 - 90. (1) If any person - (i) supplies or receives any goods in contravention of any of the provisions of this Act or rules made thereunder with intent to .....

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of this Act or rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of taxable goods in contravention of the provisions of this Act or rules made thereunder unless the owner of th .....

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hall be liable to penalty under section 85. (2) Whenever confiscation of any goods or conveyance is authorized by this Act, the CGST/SGST officer adjudging it shall give to the owner of the goods or, where such owner is not known, the person from who .....

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of the goods confiscated, less the tax chargeable thereon: PROVIDED FURTHER that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 89: PROVIDED ALSO that where any s .....

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eon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any tax and charges payable in respect of .....

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