Detention & Confiscation of Goods in GST with Latest Amendments

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  • Last Updated on 10 March, 2022

Detention & Confiscation of goods in GST; Section 129 of CGST Act 2017; CBIC; GST Act; GST Amendments

Yatharth Sehgal – [2022] 136 taxmann.com 80 (Article)

Section 129 of CGST Act 2017 deals with provisions related to detention and seizure of goods whereas Section 130 deals with confiscation of goods. The CBIC has issued Circular 41/15/2018- GST to clarify the procedure to initiate proceedings by the proper officer in cases of interception, detention or confiscation of goods. In this article, the author discussed all the provisions related to inspection of goods in movement, detention & confiscation of goods along with procedure laid down by CBIC, penalty provisions and latest amendments introduced in CGST Act.

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