S.130 CSGT Act | Absence Of Express Reference To Conveyance In Confiscation Order Does Not Exclude It From Confiscation: Kerala High Court

The Kerala High Court has ruled that the absence of an express reference to the "conveyance" in a confiscation order issued under Section 130 of the CGST Act does not automatically exclude it from confiscation. Section 130 allows for the confiscation of goods and the conveyance used for their transport in cases of tax evasion. The court's decision clarifies that even if the confiscation order primarily mentions goods, the conveyance used for illicit transport can still be confiscated if the underlying facts support it. This interpretation reinforces the broad powers of tax authorities to confiscate both goods and means of transport involved in tax evasion, even if minor procedural omissions occur in the order.