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Confiscation of goods or conveyances and levy of penalty.

Section 130 - Delhi SGST - OFFENCES AND PENALTIES - Delhi Goods and Services Tax Act, 2017 - Section 130 - 130. (1) Notwithstanding anything contained in this Act, if any person - (i) supplies or receives any goods in contravention of any of the prov .....

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ed for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions o .....

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veyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an opt .....

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ne and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance .....

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the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or .....

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