Bhavani Trading Vs Commercial Tax Officer
Date: August 25, 2021
Subject Matter
Redemption of confiscated goods/conveyances allowed even after confiscation order u/s 130
Summary
Even when Sec.130 proceedings culminate in confiscation, the sin does attach to the goods or the conveyance but only may attach to their owner who can purge it by making payment of tax & penalty as provided by sub-sec.(2) of Sec.130 and therefore…
Shorn off lengthy arguments at the Bar from both the sides, the short question that falls for consideration is: whether pending conclusion of delayed confiscation proceedings in terms of Sec.130 of CGST Act, 2017, the subject goods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the…