TMI BlogUnder which circumstances can goods be confiscated under CGST/SGST Act?X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.
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