Question 9 - Under which circumstances can goods be confiscated under CGST/SGST Act? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 9. Under which circumstances can goods be confiscated under CGST/SGST Act? Ans. Under Section 70 of the CGST Act, goods shall be liable to confiscation if any person: supplies or receives 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 uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of CGST/SGST Act (unless used without knowledge of owner) contravenes any provision of the Act/Rules with the intention of evading payment of tax.