Rule 141 - Procedure in respect of seized goods
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Perishable/hazardous seized goods may be released on lower of market value or potential tax/interest/ penalty; otherwise disposal and adjustment follows.
Exact operative text
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or
hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or
things or the amount of tax, interest and penalty that is or may become payable by the taxable person,
whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in
FORM GST INS-05, on proof of payment. (2) Where the taxable person fails to pay the amount referred to in
sub-rule (1), the proper officer may dispose of such goods or things and the amount realised thereby shall
be adjusted against the tax, interest, penalty or any other amount payable in respect of such goods or
things.
Paragraph-wise decode
Perishable/hazardous seized goods may be released on lower of market value or potential tax/interest/ penalty; otherwise disposal and adjustment follows.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 141 regulate?
- It regulates procedure in respect of seized goods. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.