Under which circumstances can goods be confiscated under CGST/SGST Act?
Question 9
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
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 ta
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