Explain and state in brief the provisions of CGST Act, 2017 relating to all those situations when the authority can confiscate the goods or the conveyance for levy of penalty.

The authority under section 130 of CGST Act, 2017 can confiscate the goods or the conveyances for levy of penalty, if any person: 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 does not account for any goods on which he is liable to pay tax under this Act; or supplies any goods liable to tax under this Act without having applied for registration; or contravenes any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the 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, any, and the person in charge of the conveyance. In such circumstances, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122 of the CGST Act, 2017.