When does goods become liable to confiscation under the provisions of CGST/SGST Act?

Question 9 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 9 – Q 9. When does goods become liable to confiscation under the provisions of CGST/SGST Act? Ans. As per section 130 of SGST/SGST Act, goods become liable to confiscation when any person does the following: (i) supplies or receives 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =