Section 130 of CGST Act, 2017 : Section 130: Confiscation Of Goods Or Conveyances And Levy Of Penalty

Explanation using Example

Imagine a business owner named John who runs a furniture shop. John decides to supply furniture to his customers without issuing a proper tax invoice, thereby evading the Goods and Services Tax (GST) that he is supposed to collect and remit to the government. This action is a direct contravention of the GST Act.

Upon inspection, GST officers find that John has a warehouse full of furniture that has not been accounted for in his business records, and therefore, no tax has been paid on these goods. Additionally, it is discovered that John has been transporting some of this furniture using his own truck, without the required documentation and without having registered for GST as mandated for h...

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