When does goods become liable to confiscation under the provisions of CGST/SGST Act?
Question 9
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
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 r
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