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of <h1>Goods Detention Under Tamil Nadu GST Act: Pay Tax and Penalty or Provide Security for Release</h1> Section 129 of the Tamil Nadu 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 transport means can be detained or seized and released upon payment of applicable tax and penalties, or by furnishing security. The owner can pay 100% of the tax and penalty, or 50% if they do not come forward. A notice specifying tax and penalties must be issued, and the person must be given a hearing opportunity. If payment is not made within seven days, further proceedings under Section 130 may commence.
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