Absence of Express Reference for Conveyance in Confiscation Order does not Exclude It from Confiscation u/s130 CSGT Act: Kerala HC

The Kerala High Court has ruled that the absence of an express reference for 'conveyance' in a confiscation order does not exclude it from confiscation under Section 130 of the CGST Act. This decision clarifies that if a conveyance (vehicle) was used to transport goods liable for confiscation under GST law, it can also be confiscated even if the order doesn't explicitly state the conveyance's confiscation. Section 130 deals with confiscation of goods and conveyances. This ruling strengthens the tax authorities' power to seize vehicles involved in tax evasion, ensuring comprehensive action against illicit activities and deterring fraudulent transportation.