As per section 70 of Model GST Law, goods become liable to confiscation when any person does the following:
- supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax;
- does not account for any goods on which he is liable to pay tax under this Act;
- supplies any goods liable to tax under this Act without having applied for the registration;
- contravenes any of the provisions of the CGST/ SGST Act or rules made thereunder with intent to evade payment of tax.