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of <h1>Understanding Section 129: Detention, Seizure, and Release of Goods Under Bihar GST Act 2017</h1> Section 129 of the Bihar Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit when transported or stored in violation of the Act. Goods and conveyances can be detained or seized and are released upon payment of applicable taxes and penalties, which vary depending on whether the owner comes forward to pay. Alternatively, a security equivalent to the payable amount can be furnished. Detention or seizure requires an order, and the person involved must be given an opportunity to be heard. If payment is not made within seven days, further proceedings under Section 130 may be initiated.
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