https://www.taxtmi.com/article/detailed?id=16435 Detention under Section 129 of the CGST Act is a provisional enforcement stage permitting release on specified conditions, whereas confiscation under Section 130 is a distinct statutory phase with different legal consequences. Once a final confiscation order is passed and section 130(5) operates, the goods and conveyance vest in the Government, and the release mechanism under Section 129 cannot be treated as continuing. Interim parity applies only where the statutory and factual context is the same; detention proceedings cannot be equated with final confiscation proceedings. en-us Sat, 16 May 2026 09:11:05 +0530 Sat, 16 May 2026 09:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16435 Detention under Section 129 of the CGST Act is a provisional enforcement stage permitting release on specified conditions, whereas confiscation under Section 130 is a distinct statutory phase with different legal consequences. Once a final confiscation order is passed and section 130(5) operates, the goods and conveyance vest in the Government, and the release mechanism under Section 129 cannot be treated as continuing. Interim parity applies only where the statutory and factual context is the same; detention proceedings cannot be equated with final confiscation proceedings. Articles Goods and Services Tax - GST Sat, 16 May 2026 09:11:05 +0530 https://www.taxtmi.com/article/detailed?id=16435