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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
When does goods become liable to confiscation under the provisions of MGL?
Team SoOLEGAL | 01/01/1970

As per section 70 of Model GST Law, goods become liable to confiscation when any person does the following:

(i) supplies 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 for any goods on which he    is liable to pay tax under this Act;

(iii) supplies any  goods liable to tax under this   Act without having applied for the registration;

(iv) contravenes any of the provisions of the CGST/ SGST Act or rules made thereunder with intent to evade payment of tax.


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