Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit

 

 

Detention, seizure and release of goods and conveyances in transit, Sec 129 of CGST Act, 2017

 

The below post explains about Detention, seizure and release of goods and conveyances in transit under section 129 of CGST Act,2017.

 

Section 129 of CGST Act, 2017 explains Detention, seizure and release of goods and conveyances in transit as below: (The amendments if any will also be updated here soon).

 

The extract of Section 129 of CGST Act,2017 quoted below:

 

129 Detention, seizure and release of goods and conveyances in transit.

 

129. (1) Notwithstanding anything contained in this Act, where any person transports

any goods or stores any goods while they are in transit in contravention of the provisions of

this Act or the rules made thereunder, all such goods and conveyance used as a means of

transport for carrying the said goods and documents relating to such goods and conveyance

shall be liable to detention or seizure and after detention or seizure, shall be released, ––

Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit(a) on payment of the applicable tax and penalty equal to one hundred per cent.

of the tax payable on such goods and, in case of exempted goods, on payment of an

amount equal to two per cent. of the value of goods or twenty-five thousand rupees,

whichever is less, where the owner of the goods comes forward for payment of such

tax and penalty;

(b) on payment of the applicable tax and penalty equal to the fifty per cent. of the

value of the goods reduced by the tax amount paid thereon and, in case of exempted

goods, on payment of an amount equal to five per cent. of the value of goods or twenty

five thousand rupees, whichever is less, where the owner of the goods does not come

forward for payment of such tax and penalty;

(c) upon furnishing a security equivalent to the amount payable under clause (a)

or clause (b) in such form and manner as may be prescribed:

Provided that no such goods or conveyance shall be detained or seized without

serving an order of detention or seizure on the person transporting the goods.

(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for

detention and seizure of goods and conveyances.

(3) The proper officer detaining or seizing goods or conveyances shall issue a notice

specifying the tax and penalty payable and thereafter, pass an order for payment of tax and

penalty under clause (a) or clause (b) or clause (c).

(4) No tax, interest or penalty shall be determined under sub-section (3) without giving

the person concerned an opportunity of being heard.

(5) On payment of amount referred in sub-section (1), all proceedings in respect of the

notice specified in sub-section (3) shall be deemed to be concluded.

(6) Where the person transporting any goods or the owner of the goods fails to pay

the amount of tax and penalty as provided in sub-section (1) within seven days of such

detention or seizure, further proceedings shall be initiated in accordance with the provisions

of section 130:

Provided that where the detained or seized goods are perishable or hazardous in

nature or are likely to depreciate in value with passage of time, the said period of seven days

may be reduced by the proper officer.

The above information clarifies about Detention, seizure and release of goods and conveyances in transit under section 129 of CGST Act,2017.  

 

If you have any comments about Section 129 of CGST Act, 2017 explaining Detention, seizure and release of goods and conveyances in transit, share below your thoughts:

 

 

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Comments


Saurabh Jain: hello, I am a furniture dealers dealing in retail only..i want to opt for composition scheme....i reside in west bengal...but it is a border area of bengal n bihar so maximum customers are from bihar only..i.e final consumers...point of sale is my shop only..so my question is if i being a composite dealer can raise an invoice to that customer so that gst officer could nt seize that vehice

AJAY MEHTA: what would be liability under section 129(1)(b) of cgst/sgst act if a person found supplying goods taxable @18% (cgst & sgst) in transit and the owner of goods does not come forward for disposal of case. So my question in absolute terms is value of goods = Rs. 100 rate of tax =18% goods are without documents & instead of owner of goods the person transporting goods readies to pay penalty . whether liability (tax and penalty) would be Rs. 50/ or Rs. 68/ keeping in view the provision of section 129(1)(b)?

RAGHU: maximum wat amount of time officer can detain the vehicle wat about the other goods which carrying aproper documents for other goods

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