Under following circumstances, goods / conveyance could be confiscated by the proper officer under GST provisions:
(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(ii) where a person does not account for any goods on which he is liable to pay tax under this Act; or
(iv) where a person supplies any goods which are liable to tax under this Act without having applied for registration; or (v) where a person contravenes any of the provisions of this Act or rules made there under with intent to evade payment of tax; or
(vi) where a person uses any conveyance as a means of transport for carriage of taxable goods in contravention of the provisions of the Act or rules made
there under unless the owner of the conveyance proves that it was so used
without the knowledge or connivance of the owner himself his agent, if any, and the person in charge of the conveyance.
(ICAI FAQ PUBLICATIONS 06-09-2017 Confiscation of goods and/or conveyances and levy of penalty: FAQ NO. 20)