Question 11 - Under which circumstances can goods be confiscated under MGL - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 11. Under which circumstances can goods be confiscated under MGL? Ans. Under Section 70 of the MGL, goods shall be liable to confiscation if any person: supplies any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or does not account for any goods in the manner required under the Act, or supplies goods that are liable to tax under the Act without applying for registration, or contravenes any provision of the Act/Rules with the intention of evading payment of tax.