Q 385. When does goods become liable to confiscation under the provisions of MGL?

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Ans. 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…

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