Regarding Section 130 CGST Act

Jitender Singh Rawat (Advocate) (78 Points)

11 May 2021  
One of the consumer bought goods from Delhi amounted to Rs. 1617/- with GST which has been transported by a registered GTA.

Later on the way, the complete vehicle has been siezed on account of having some goods without bills in the vehicle.

GST officials charged section 130 on the transporter.

Now, what rights a consumer has who has genuinely purchased goods from a seller with a genuine GST bill and that goods has been confiscated along with other consignment of goods transported by the GTA?