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of <h1>Detention and Release of Goods in Transit under Telangana GST Act, 2017: Key Provisions and Penalties in Section 129.</h1> Section 129 of the Telangana Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit if transported or stored in violation of the Act. Goods and conveyances can be detained or seized, and released upon payment of the applicable tax and penalty. If the owner comes forward, they must pay 100% of the tax; otherwise, 50% of the goods' value minus tax is required. Alternatively, security equivalent to these amounts can be furnished. Notice and opportunity to be heard are mandatory before determining tax or penalties. Failure to pay within seven days may lead to further proceedings under Section 130, with expedited processes for perishable or hazardous goods.
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