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    <title>CONFISCATION AND SEIZURE OF GOODS IN GST LAW</title>
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    <description>Confiscation arises where goods are supplied or dealt with in contravention of GST provisions to evade tax, including unaccounted supplies, supply without registration and contravention of provisions; officers with reasons to believe may search, seize goods and documents, issue prohibition orders, prepare an inventory (panchnama) recording detailed descriptions and witnesses, and return documents not relied upon or goods if no notice is issued within prescribed timeframes; perishable or hazardous goods may be released on payment or disposed of with proceeds adjusted against tax liabilities.</description>
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