Index of Relevent Files CGST Section 130

CIRCULARS

Circular No.	Subject
Circular No.64/38/2018-GST dt. 14.09.2018	Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018
Circular No.41/15/2018-GST dt. 13.04.2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances

COMMUNITY INSIGHTS

Topic

Publish Date

Unmasking the Fraud: How to Spot and Verify Fake GST Notices

Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More

19.02.2025

GST Roadblocks: Procedure for Interception of Conveyance

With the introduction of the GST regime and the mandatory implementation of the e-way bill, there have been several instances where vehicles transporting goods are detained due to discrepancies in the documentation. This article seeks to outline the key sections and rules that authorize the interception and detention of vehicles, along with the penalties that can be levied on the owners of both the goods and the vehicle................ Read More

01.10.2024

CASE LAW

Authority	One liner
2025(08)LCX0274 Allahabad High Court Harilaxmi Alloys Private Limited	Excess stock without proven intent to evade must be assessed under Sections 73/74—not confiscated under Section 130.
2025(06)LCX0499 Kerala High Court Nikhil Ayyappan	GST-seized goods must be released if the taxpayer pays the fine in lieu of confiscation, even pending appeal, before auction.
2025(05)LCX0338 Allahabad High Court Maa Amila Coal Depot	Confiscation under Section 130 is unjustified where excess stock alone is the issue; Section 73/74 should apply.
2025(05)LCX0146 Allahabad High Court Janta Machine Tools	Tax demand for excess stock must follow Section 73/74, not Section 130 of GST Act
2025(05)LCX0086 Allahabad High Court Gopal Trading Company	Section 130 inapplicable for excess stock—only Sections 73/74 apply.
2025(02)LCX0302 Kerala High Court Ashok Parasuram Uthale	When proceeding u/s 130 of GST Act has already been initiated by the issuance of notice, question of release of goods Section 67(6) will not arise with liberty granted to assessee to have recourse to Section 130 (2).
2025(02)LCX0074 Allahabad High Court Dayal Product	Proceedings u/s 73/74 of GST Act ought to have been initiated instead of section 130 of the GST Act, if some discrepancy in stock is found against the registered dealer.
2024(07)LCX0324 Allahabad High Court Dinesh Kumar Pradeep Kumar	Proceedings under sections 73/74 should be pressed in service not under section 130 of GST Act, if excess stock is found during search.
2024(07)LCX0061 Allahabad High Court Shree Om Steels	Proceedings u/s130 of GST Act are not permissible to be initiated against a registered dealer, even if excess stock is found.
2023(03)LCX0049 Allahabad High Court Maa Mahamaya Alloys Pvt. Ltd	Valuation of Goods on Eye Estimation not Prescribed u/s 15 of CGST
2019(03)LCX0039 Allahabad High Court Rimjhim Ispat Limited	Search and seizure valid if “reasons to believe” exist; confiscation order requires prior hearing.
2019(03)LCX0040 Allahabad High Court Juhi Alloys Limited
2019(03)LCX0041 Allahabad High Court L.D. Goyal Steels Pvt. Ltd.
2021(01)LCX0080 Karnataka High Court Meghdoot Logistics
2022(08)LCX0063 Karnataka High Court Rajeev Traders	Officer doing detention u/s 129 cannot do confiscation.