When does goods become liable to confiscation under the provisions of MGL?

Question 9 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. When does goods become liable to confiscation under the provisions of MGL? Ans. As per section 70 of Model GST Law, goods become liable to confiscation when any person does the following: (i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax; (ii) does not account for any good

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