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<h1>Goods in Transit Can Be Detained Under Maharashtra GST Act 2017 for Violations; Section 130 Proceedings May Follow</h1> Under the Maharashtra Goods and Services Tax Act, 2017, goods and conveyances in transit can be detained or seized if transported in violation of the Act. Release is contingent on payment of applicable taxes and penalties: 100% of the tax for goods with owner compliance, or 50% of the goods' value minus tax for non-compliance. Alternatively, security equivalent to the payable amount can be furnished. Detention requires a formal order, and the concerned party must be given a hearing opportunity. If payment isn't made within seven days, further proceedings under Section 130 commence, with possible reduction in time for perishable goods.