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of <h1>Section 129: Detention, Seizure, and Release of Goods in Transit Under Assam GST Act 2017 Explained</h1> Section 129 of the Assam Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit that contravene the Act's provisions. Goods and conveyances can be detained or seized, and released upon payment of applicable taxes and penalties, with varying amounts depending on whether the owner comes forward. Security equivalent to the payable amount can also be furnished for release. Detention or seizure requires a served order, and individuals must be given a hearing opportunity before tax and penalties are determined. If payment is not made within seven days, further proceedings under Section 130 may commence, especially for perishable goods.
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