https://www.taxtmi.com/caselaws?id=797808 Section 129(6) requires detained goods to be sold or otherwise disposed of to recover an unpaid penalty after the prescribed payment period. That period may be shortened where goods are perishable, hazardous or susceptible to depreciation. Inflammable bulk bitumen qualifies as hazardous goods, requiring prompt initiation of sale proceedings. Public notice must be issued and notice served on the goods' owner within the stipulated period, enabling the owner to pursue the available appellate remedy. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797808 Section 129(6) requires detained goods to be sold or otherwise disposed of to recover an unpaid penalty after the prescribed payment period. That period may be shortened where goods are perishable, hazardous or susceptible to depreciation. Inflammable bulk bitumen qualifies as hazardous goods, requiring prompt initiation of sale proceedings. Public notice must be issued and notice served on the goods' owner within the stipulated period, enabling the owner to pursue the available appellate remedy. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797808