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of <h1>Detention of Goods Under Section 69: Know Your Rights and Obligations for Tax, Interest, and Penalty Payments.</h1> Section 69 of the Model GST Law outlines the detention of goods and conveyances and the imposition of penalties. It applies when goods are transported or stored in violation of the Act, or when goods are not properly accounted for in records. Such goods and their conveyances can be detained by an officer and released only after payment of applicable taxes, interest, and penalties, or upon providing a security. Before any tax, interest, or penalty is determined, the person involved must be given a notice to show cause and an opportunity to be heard.
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