https://www.taxtmi.com/article/detailed?id=16148 Section 129 of the CGST Act, read with Rules 138 to 138E, governs detention, seizure and release of goods and conveyance in transit and is linked to the e-way bill compliance framework. It applies where goods are transported or stored in violation of the Act or where goods in stock are not accounted for in books, and enables detention followed by notice, hearing and levy of tax, interest and penalty. The text also states that penalty is not meant for every minor discrepancy and that intention to evade tax must be established, while amendments to sub-section (3) now prescribe time limits for notice and order. en-us Mon, 06 Apr 2026 08:53:34 +0530 Mon, 06 Apr 2026 08:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16148 Section 129 of the CGST Act, read with Rules 138 to 138E, governs detention, seizure and release of goods and conveyance in transit and is linked to the e-way bill compliance framework. It applies where goods are transported or stored in violation of the Act or where goods in stock are not accounted for in books, and enables detention followed by notice, hearing and levy of tax, interest and penalty. The text also states that penalty is not meant for every minor discrepancy and that intention to evade tax must be established, while amendments to sub-section (3) now prescribe time limits for notice and order. Articles Goods and Services Tax - GST Mon, 06 Apr 2026 08:53:34 +0530 https://www.taxtmi.com/article/detailed?id=16148