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CONFISCATION UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 14-3-2017 Last Replied Date:- 14-3-2017 - Introduction In GST all the indirect taxes except customs are going to be subsumed. The Central Excise Act and State VAT Acts deals with the levy of tax on goods. Central Excise levies excise duty on the manufacture of goods and VAT Act levies tax on sales of goods. Therefore there is the possibility of searching by the officers of concerned authorities to intervene in the transit of the .....

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ion of goods and/or conveyances and levy of penalty. Confiscation follows seizure. Section 89 of the Act provides for detention, seizure and release of goods and conveyances in transit. Detention or seizure of goods Section 89(1) provides that where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of the Act or rules made there under, all such goods and the conveyances used as a means of transport for carrying the said goods and doc .....

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does not come forward for payment of such tax and penalty; the proper officer detaining or seizing goods and/or conveyances shall issue a notice specifying the tax payable and thereafter, pass an order for payment of tax and penalty. Discharge Section 89(2) provides that on payment of the amount referred to in Section 89(1), all liabilities under Section 89 shall stand discharged in respect of such goods and such conveyance. Confiscation Section 90(1) provides that if any person- supplies or re .....

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contravention of the provisions of this Act or rules made there under unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods and/or conveyance shall be liable to confiscation and the person shall be liability to penalty under Section 85. Section 89(3) provides that where the person transporting any goods or, as the case may be, the owner of the goo .....

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oods seized shall be released on a provisional basis upon execution of a bond and furnishing a security, in such manner and of such quantum, respectively as may be prescribed or on payment of applicable tax, interest and penalty payable as the case may be. Redemption fine Section 90 (2) provides that 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 know, the person from .....

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ssengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation a fine equal to tax payable on the goods being transported thereon. Section 90 (3) provides that where any redemption fine is imposed the owner of such goods or the person concerned shall, in addition, be liable to pay any tax and charges payable in respect of such goods. Order of confiscation Section 90(4) provides that no order of confiscation of goods and/or conveyance and/or imposition .....

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