Question 9 – Draft-Bills-Reports – Offences, Penalties, Prosecution and Compounding – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 9 – Q 9. 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 goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or • does not account for a
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