Question 12 - Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 12. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation? Ans. Yes. Section 130 provides that any conveyance carrying goods without the cover of any documents or declaration prescribed under the Act shall be liable to confiscation. However, if the owner of the conveyance proves that the goods were being transported without cover of the required documents/declarations without his knowledge or connivance or without the knowledge or connivance of his agent then the conveyance shall not be liable to confiscation as aforesaid.