Section 129 cash deposit procedure requires demand draft payment for seized goods until GST portal remittance is available. Deposit of tax and penalty payable for goods seized under Section 129 of the Uttar Pradesh GST Act, 2017 is to be made by demand draft in favour of the concerned seizing officer until the cash-deposit facility on the GST portal becomes available. The circular addresses the practical difficulty in treasury remittance through the portal and clarifies the interim procedure for release of detained goods after payment of the amount due.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 129 cash deposit procedure requires demand draft payment for seized goods until GST portal remittance is available.
Deposit of tax and penalty payable for goods seized under Section 129 of the Uttar Pradesh GST Act, 2017 is to be made by demand draft in favour of the concerned seizing officer until the cash-deposit facility on the GST portal becomes available. The circular addresses the practical difficulty in treasury remittance through the portal and clarifies the interim procedure for release of detained goods after payment of the amount due.
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