https://www.taxtmi.com/article/detailed?id=13904 Section 129 authorises temporary detention of goods and conveyances where GST compliance defects are found; inspection is recorded in MOV-02 and detention in MOV-06. Provisional release under the rules requires furnishing a bond (MOV-08) and security by bank guarantee or cash deposit equal to tax and penalty, permitting use of the goods pending final action. A subsequent MOV-09 may demand tax and an enhanced penalty if evasion is suspected. The assessee may seek provisional release or contest the detention through statutory replies and judicial remedies, and must maintain required transport and tax documents. en-us Tue, 25 Mar 2025 08:49:09 +0530 Tue, 25 Mar 2025 08:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13904 Section 129 authorises temporary detention of goods and conveyances where GST compliance defects are found; inspection is recorded in MOV-02 and detention in MOV-06. Provisional release under the rules requires furnishing a bond (MOV-08) and security by bank guarantee or cash deposit equal to tax and penalty, permitting use of the goods pending final action. A subsequent MOV-09 may demand tax and an enhanced penalty if evasion is suspected. The assessee may seek provisional release or contest the detention through statutory replies and judicial remedies, and must maintain required transport and tax documents. Articles Goods and Services Tax - GST Tue, 25 Mar 2025 08:49:09 +0530 https://www.taxtmi.com/article/detailed?id=13904