https://www.taxtmi.com/circulars?id=69245 Section 129 of the Uttar Pradesh GST Act authorises detention or seizure of goods, related documents and vehicles when goods are transported in contravention of the Act or the rules. The circular prescribes the manner of release of detained goods, distinguishing between taxable goods and exempt goods, and between cases where the owner comes forward to pay the dues and cases where the owner does not. It also directs that goods may be released against payment of the applicable tax and specified penalty, or against furnishing of equivalent security by way of bond and bank guarantee in the prescribed manner. en-us Tue, 07 Nov 2017 00:00:00 +0530 Tue, 21 Apr 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69245 Section 129 of the Uttar Pradesh GST Act authorises detention or seizure of goods, related documents and vehicles when goods are transported in contravention of the Act or the rules. The circular prescribes the manner of release of detained goods, distinguishing between taxable goods and exempt goods, and between cases where the owner comes forward to pay the dues and cases where the owner does not. It also directs that goods may be released against payment of the applicable tax and specified penalty, or against furnishing of equivalent security by way of bond and bank guarantee in the prescribed manner. Circulars GST - States Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69245