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<h1>Understanding Section 129: Detention and Release of Goods in Transit under Karnataka GST Act, 2017</h1> Section 129 of the Karnataka Goods and Services Tax Act, 2017, addresses the detention, seizure, and release of goods and conveyances in transit if transported in violation of the Act. Goods and conveyances can be detained or seized, and released upon payment of applicable tax and penalties. If the owner comes forward, payment equals 100% of the tax; if not, 50% of the goods' value minus tax applies. Alternatively, security can be furnished. Detention requires a formal order, and the concerned person must be heard before tax and penalties are determined. Failure to pay within seven days triggers further proceedings under Section 130.