Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 130] [Entire Act] Union of India - Subsection Section 130(4) in The Central Goods and Services Tax Act, 2017 (4)No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.