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Confiscation of goods and/or conveyances and levy of penalty

Section 90 - Draft-Bills-Reports - OFFENCES AND PENALTIES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 90 - 90. (1) If any person - (i) supplies or receives any goods in contravention of any .....

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ng applied for registration; or (iv) contravenes any of the provisions 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 .....

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s and / or conveyance shall be liable to confiscation and the person shall 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 own .....

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thinks fit: PROVIDED that such fine shall not exceed the market value 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 leviab .....

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ce a fine equal to the tax payable on the goods being transported thereon. (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 .....

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