Authorities Can Detain Goods in Transit for Document Non-Compliance; Pay Tax & 100% Penalty to Conclude Under GST Act.

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Full Text of the Document

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....Detention of goods alongwith conveyance - If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions of the Act, authorities are within their power to detain the goods and demand payment of tax and 100% penalty under the provisions. - The payment u/s 129(3) of the CGST/SGST Act, 2017 has been made - Keeping in view the bare provision of Section 129 (5) all proceedings in respect to the notice are deemed to have been concluded - HC....