What are the circumstances under which goods can be confiscated and penalty can be levied under CGST Act 2017?

As per section 130 of the Central Goods and Services Tax Act, 2017, the goods are liable for confiscation and any person shall be liable to penalty in the following cases: On supply or receipt of goods in contravention of provisions of the Act or rules leading to evasion of tax. On not accounting for any goods which are liable to pay tax under the Act. On supply of goods liable for taxation under the Act, without having applied for registration. Contravention of any of the provisions of the Act or rules with an intention to evade payment of tax. Uses any conveyance or means of transport for carriage of goods in contravention of provisions of this Act or rules made thereunder, unless the owner proves that it was used without his knowledge or connivance. All such goods or conveyances shall be liable for confiscation and person shall be liable for penalty under section 122 of the Act.