No. 49/2020 –Central Tax

Central Government has appointed 30th day of June, 2020, as the date from which the provisions of sections 118, 125,
129 and 130 of the said Act, shall come into force.
What are the provisions of above mentioned sections?

Sec 118 – Appeal to Supreme court:
An appeal shall lie to the Supreme Court—
(a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 or on behalf of the party
aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the
Supreme Court.
Sec 125 – General Penalty:
Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is
separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees.

Sec 129 – Detention, seizure and release of goods and conveyances in transit:
where any person transports any goods or stores any goods while they are in transit in contravention of
the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means
of transport for carrying the said goods and documents relating to such goods and conveyance shall be
liable to detention or seizure
Sec 130 – Confiscation of goods or conveyances and levy of penalty:
if any person—
(i) supplies or receives any goods with intent to evade payment of tax; or
(ii) does not account for any goods on which he is liable to pay tax; or
(iii) supplies any goods liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made thereunder; or
(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions
of this Act
then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to
penalty

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