Under which circumstances can goods be confiscated under MGL?


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 underthe 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.


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