Confiscation of Goods and vehicle - Sections 129 and 130 of GST ...

GST Act Sections 129 & 130: Confiscation Orders Valid Without Physical Goods; Redemption Fines Enforceable Post-Release.

December 29, 2019

Case Laws     GST     HC

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can proceed to pass an order of confiscation and also pass an order of redemption fine in lieu of the confiscation. In other words, even if the goods or the conveyance has been released under Section 129 of the Act and, later, confiscation proceedings are initiated, then even in the absence of the goods or the conveyance, the payment of redemption fine in lieu of confiscation can be passed.

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