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of <h1>Section 129 of GST Act: Rules for Detention, Seizure, and Release of Goods in Transit Explained</h1> Section 129 of the Rajasthan Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit if transported in violation of the Act or its rules. Goods can be released upon payment of applicable tax and penalties, with conditions differing based on whether the owner comes forward. Security can also be furnished instead of payment. Detention or seizure requires an order, and the concerned party must be given a hearing opportunity. If payment is not made within seven days, further action under Section 130 is initiated, with expedited measures for perishable or hazardous goods.
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