{"id":135,"date":"2016-06-15T15:04:15","date_gmt":"2016-06-15T09:34:15","guid":{"rendered":""},"modified":"2016-06-15T15:04:15","modified_gmt":"2016-06-15T09:34:15","slug":"confiscation-of-goods-and-levy-of-penalty","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=135","title":{"rendered":"Confiscation of goods and levy of penalty"},"content":{"rendered":"<p>Confiscation of goods and levy of penalty<br \/>Section 70<br \/>Bill  <br \/>OFFENCES AND PENALTIES<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>70. Confiscation of goods and levy of penalty<br \/>\n(1) If any person &#8211;<br \/>\n(i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax; or<br \/>\n(ii) does not account for any goods on which he is liable to pay tax under this Act; or<br \/>\n(iii) supplies any goods liable to tax under this Act without having applied for the registration; or<br \/>\n(iv) contravenes any of the provisions of this Act or rules made thereunder with intent to evade payment of tax,<br \/>\nthen, all such goods shall be liable to confiscation and the person shall be l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21592\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Confiscation of goods and levy of penaltySection 70Bill OFFENCES AND PENALTIESMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 201670. Confiscation of goods and levy of penalty (1) If any person &#8211; (i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=135\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Confiscation of goods and levy of penalty&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-135","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=135"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/135\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}