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of <h1>Goods Detention Rules: Section 129 of Uttar Pradesh GST Act Covers Seizure, Release, and Penalties for Violations.</h1> Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit. If goods are transported in violation of the Act, they, along with the conveyance, can be detained or seized. Release is possible upon payment of applicable tax and penalties, which vary depending on whether the goods are exempt and if the owner comes forward for payment. Alternatively, security equivalent to the payable amount can be furnished. Detention or seizure requires an order, and proceedings are concluded upon payment. Failure to pay within seven days leads to further action under Section 130.
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