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of <h1>Section 129 of Himachal Pradesh GST Act: Rules for Detention, Seizure, and Release of Goods in Transit Violations.</h1> Section 129 of the Himachal Pradesh Goods and Services Tax Act, 2017 addresses the detention, seizure, and release of goods and conveyances in transit when transported in contravention of the Act. Goods and conveyances can be detained or seized, and released upon payment of applicable taxes and penalties. If the owner of the goods comes forward, they must pay 100% of the tax and penalty, or 2% of the value for exempt goods. If not, 50% of the value or 5% for exempt goods is required. Security can also be furnished. Detention requires a formal order, and the person involved must be given a hearing opportunity. Failure to pay within seven days leads to further proceedings, which may be expedited for perishable or hazardous goods.
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