Q 11. Under which circumstances can goods be confiscated under MGL?
Ans. Under Section 70 of the MGL, goods shall be liable to confiscation if any person:
- supplies any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or
- does not account for any goods in the manner required under the Act, or
- supplies goods that are liable to tax under the Act without applying for registration, or
- contravenes any provision of the Act/Rules with the intention of evading payment of tax.
