Goods confiscation under GST: supplying, non accounting, unregistered supply, or intent to evade tax trigger confiscation. Goods are liable to confiscation where a person supplies or receives goods in contravention of the Act or rules leading to tax evasion, fails to account for goods on which tax is payable, supplies taxable goods without having applied for registration, or contravenes CGST/SGST provisions or rules with intent to evade tax.