Liability to confiscation arises where tax evasion, unaccounted goods, unregistered supplies, or intent to evade tax. Goods become liable to confiscation under Section 70 where a person supplies goods in contravention of the Act leading to tax evasion; does not account for taxable goods; supplies taxable goods without having applied for registration; or contravenes CGST/SGST provisions or rules with intent to evade tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Liability to confiscation arises where tax evasion, unaccounted goods, unregistered supplies, or intent to evade tax.
Goods become liable to confiscation under Section 70 where a person supplies goods in contravention of the Act leading to tax evasion; does not account for taxable goods; supplies taxable goods without having applied for registration; or contravenes CGST/SGST provisions or rules with intent to evade tax.
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TaxTMI 
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TaxTMI 
