Section 70 – Draft-Bills-Reports – OFFENCES AND PENALTIES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 70 – 70. Confiscation of goods and levy of penalty (1) If any person – (i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for the registration; or (iv) contravenes any of the provisions of this Act or rules made thereunder with intent to evade payment of tax, then, all such goods shall be liable to confiscation and the person shall be liable to penalty under secti
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