Detention of goods and conveyances under GST enables holding property for tax breaches until tax payment or security is furnished. Section 129 authorizes officers to detain goods and the conveyance transporting them when transportation or storage breaches CGST/SGST provisions, including unaccounted stock; release is conditional on payment of applicable tax or furnishing security equivalent to the tax demand.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Detention of goods and conveyances under GST enables holding property for tax breaches until tax payment or security is furnished.
Section 129 authorizes officers to detain goods and the conveyance transporting them when transportation or storage breaches CGST/SGST provisions, including unaccounted stock; release is conditional on payment of applicable tax or furnishing security equivalent to the tax demand.
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