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of <h1>Section 129: Goods Detention and Release Rules Under Nagaland GST Act 2017 Explained</h1> Section 129 of the Nagaland Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances when goods are transported or stored in violation of the Act. Detained goods can be released upon payment of applicable tax and penalties, which vary based on whether the owner comes forward to pay. Alternatively, a security equivalent to the due amount can be furnished. Detention or seizure requires an order, and the concerned person must be given a hearing opportunity before tax and penalties are determined. If payment isn't made within seven days, further proceedings under Section 130 are initiated.
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