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Confiscation of goods and/or conveyances and levy of penalty

Section 90 - 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 evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or rules .....

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lty 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 whose possession or custody such goods have been seized or the owner or the person in-charge of the conveyance, an option to pay in lieu of confiscation such fine as the said officer thinks fit: PROVIDED that such fine shall not exceed the market value of the goods confiscat .....

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