{"id":9999,"date":"2026-01-27T10:40:54","date_gmt":"2026-01-27T10:40:54","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9999"},"modified":"2026-01-27T11:36:15","modified_gmt":"2026-01-27T11:36:15","slug":"know-your-rights-duties-when-goods-seized-under-gst","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/","title":{"rendered":"Know Your Rights &#038; Duties when Goods Seized under GST"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10001\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act.jpeg\" alt=\"Rights &amp; Duties in case Goods Seized under GST Act\" width=\"1123\" height=\"1567\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act-215x300.jpeg 215w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act-734x1024.jpeg 734w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act-768x1072.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/Rights-Duties-in-case-Goods-Seized-under-GST-Act-800x1116.jpeg 800w\" sizes=\"(max-width: 1123px) 100vw, 1123px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da7f5e3aa59\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da7f5e3aa59\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Know_Your_Rights_Duties_in_case_Goods_Seized_under_GST_Act\" title=\"Know Your Rights &amp; Duties in case Goods Seized under GST Act\u00a0\">Know Your Rights &amp; Duties in case Goods Seized under GST Act\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#When_Can_Goods_Be_Detained_or_Seized\" title=\"When Can Goods Be Detained or Seized?\">When Can Goods Be Detained or Seized?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Goods_to_be_detained_or_seized_under_the_relevant_GST_provisions\" title=\"Goods to be detained or seized under the relevant GST provisions\u00a0\">Goods to be detained or seized under the relevant GST provisions\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Section_130_of_the_CGST_Act_2017%E2%80%94Confiscation_of_goods_conveyance_for_serious_or_repeated_violations\" title=\"Section 130 of the CGST Act, 2017\u2014Confiscation of goods &amp; conveyance (for serious or repeated violations)\">Section 130 of the CGST Act, 2017\u2014Confiscation of goods &amp; conveyance (for serious or repeated violations)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#When_Can_Confiscation_Be_Ordered\" title=\"When Can Confiscation Be Ordered? : \">When Can Confiscation Be Ordered? : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Relationship_with_Section_129\" title=\"Relationship with Section 129\">Relationship with Section 129<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Consequences_of_Confiscation\" title=\"Consequences of Confiscation: \">Consequences of Confiscation: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#In_Section_130_of_the_CGST_Act_2017_cases\" title=\"In Section 130 of the CGST Act, 2017 cases: \">In Section 130 of the CGST Act, 2017 cases: <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Comparison_between_Section_129_130_of_the_CGST_Act_2017\" title=\"Comparison between Section 129 &amp; 130 of the CGST Act, 2017\">Comparison between Section 129 &amp; 130 of the CGST Act, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Rights_of_GST_Taxpayer_when_Goods_Seized_under_of_the_CGST_Act_2017\" title=\"Rights of GST Taxpayer when\u00a0Goods Seized under of the CGST Act, 2017\">Rights of GST Taxpayer when\u00a0Goods Seized under of the CGST Act, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Duties_of_TaxpayerTransporter_when_Goods_Seized_under_the_CGST_Act_2017\" title=\"Duties of Taxpayer\/Transporter\u00a0when\u00a0Goods Seized under the CGST Act, 2017\">Duties of Taxpayer\/Transporter\u00a0when\u00a0Goods Seized under the CGST Act, 2017<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Penalty_for_Release_of_Goods_%E2%80%93_Section_129_of_the_CGST_Act_2017\" title=\"Penalty for Release of Goods \u2013 Section 129 of the CGST Act, 2017\">Penalty for Release of Goods \u2013 Section 129 of the CGST Act, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/know-your-rights-duties-when-goods-seized-under-gst\/#Confiscation_proceedings_under_Section_130_may_be_initiated\" title=\"Confiscation proceedings under Section 130 may be initiated.\">Confiscation proceedings under Section 130 may be initiated.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Know_Your_Rights_Duties_in_case_Goods_Seized_under_GST_Act\"><\/span><span style=\"color: #000080;\"><strong>Know Your Rights &amp; Duties in case Goods Seized under GST Act\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under the GST law, goods and conveyance can be detained or seized during transit if prescribed conditions are violated. A clear understanding of these provisions can help businesses avoid penalties, delays, and litigation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_Can_Goods_Be_Detained_or_Seized\"><\/span><span style=\"color: #000080;\"><strong>When Can Goods Be Detained or Seized?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goods can be detained or seized in the following cases : \u00a0Goods may be detained during movement in cases such as:<\/p>\n<ul>\n<li>Movement without a valid tax invoice or e-way bill<\/li>\n<li>Incorrect, incomplete, or mismatched details in documents<\/li>\n<li>Intent to evade tax<\/li>\n<li>Unaccounted goods found during inspection<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Goods_to_be_detained_or_seized_under_the_relevant_GST_provisions\"><\/span><span style=\"color: #000080;\"><strong>Goods to be detained or seized under the relevant GST provisions\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 129 \u2013 Detention, seizure &amp; release of goods and conveyance in transit: Section 129 of the CGST Act, 2017, empowers GST authorities to detain or seize goods and the conveyance carrying such goods when they are transported in contravention of GST provisions. When Section 129 applies, detention or seizure may be initiated if goods are moved:<\/p>\n<ul>\n<li>Without a valid tax invoice\/bill of supply<\/li>\n<li>When without or with an invalid e-way bill<\/li>\n<li>With incorrect or mismatched documents<\/li>\n<li>When a taxpayer has the intent to evade tax<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_130_of_the_CGST_Act_2017%E2%80%94Confiscation_of_goods_conveyance_for_serious_or_repeated_violations\"><\/span><strong><span style=\"color: #000080;\">Section 130 of the CGST Act, 2017\u2014Confiscation of goods &amp; conveyance (for serious or repeated violations)<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 130 of the CGST Act, 2017, deals with confiscation of goods and conveyance in cases involving serious, deliberate, or repeated violations of GST law. It is a penal provision and is invoked only when there is a clear intent to evade tax. .<\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_Can_Confiscation_Be_Ordered\"><\/span><span style=\"color: #000080;\"><strong>When Can Confiscation Be Ordered? : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goods and conveyance are liable for confiscation if a taxable person:<\/p>\n<ul>\n<li>Supplies or receives goods in contravention of GST provisions<\/li>\n<li>Does not account for goods on which tax is payable<\/li>\n<li>Supplies taxable goods without registration<\/li>\n<li>Uses conveyance for transport of goods with intent to evade tax<\/li>\n<li>Fails to pay tax after detention under Section 129 of the CGST Act, 2017<\/li>\n<li>Commits repeated violations of GST law<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Relationship_with_Section_129\"><\/span><span style=\"color: #000080;\"><strong>Relationship with Section 129<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 129 of the CGST Act, 2017 : Temporary detention during transit (procedural lapses)<\/li>\n<li>under Section 130 of the CGST Act, 2017: permanent confiscation for grave offenses; Section 130 of the CGST Act, 2017 cannot be invoked mechanically for minor errors<\/li>\n<li>However, Confiscation usually follows non-payment of tax &amp; penalty u\/s 129 within 14 days<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Confiscation\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Confiscation: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If confiscation is ordered, goods may be confiscated and sold by the GST department. Conveyance may also be confiscated (unless the owner proves lack of knowledge), and the GST taxpayer must pay the tax payable, a penalty of up to 100% of the tax, and a redemption fine in lieu of confiscation. Following Right to Be Heard is available with GST taxpayer<\/p>\n<ul>\n<li>Confiscation can be ordered only after issuing a Show Cause Notice<\/li>\n<li>Taxpayers have the right to reply and be heard<\/li>\n<li>Orders passed without due process are legally challengeable<\/li>\n<\/ul>\n<p>Intent on evading tax is mandatory and Minor clerical or technical errors do not justify confiscation; in that case, Section 130 should not be used as an extension of Section 129<\/p>\n<h3><span class=\"ez-toc-section\" id=\"In_Section_130_of_the_CGST_Act_2017_cases\"><\/span><span style=\"color: #000080;\"><strong>In Section 130 of the CGST Act, 2017 cases: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>GST taxpayers respond promptly and legally to the SCN and establish absence of intent to evade tax. Then seek professional handling to prevent irreversible loss of goods or vehicle. \u00a0A prompt legal reply, accurate documentation, and professional handling can Ensure faster release of goods, Reduce penalty exposure, and Minimise future litigation risk<\/p>\n<p data-start=\"384\" data-end=\"608\">Detention and confiscation of goods under GST are often confused. Section 129 and Section 130 operate in different fields, and knowing the distinction is critical to protect taxpayer rights and avoid excessive penalties.<\/p>\n<h2 data-start=\"615\" data-end=\"666\"><span class=\"ez-toc-section\" id=\"Comparison_between_Section_129_130_of_the_CGST_Act_2017\"><\/span><span style=\"color: #000080;\">Comparison between Section 129 &amp; 130 of the CGST Act, 2017<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 372px;\" width=\"1097\" data-start=\"668\" data-end=\"1665\">\n<thead data-start=\"668\" data-end=\"719\">\n<tr data-start=\"668\" data-end=\"719\">\n<th data-start=\"668\" data-end=\"682\" data-col-size=\"sm\"><span style=\"color: #000080;\">Particulars<\/span><\/th>\n<th data-start=\"682\" data-end=\"700\" data-col-size=\"md\"><span style=\"color: #000080;\"><strong data-start=\"684\" data-end=\"699\"><strong data-start=\"684\" data-end=\"699\">Section 129 <\/strong><\/strong><strong style=\"font-family: inherit; font-size: inherit;\">Goods Be Detained<\/strong><\/span><\/th>\n<th data-start=\"700\" data-end=\"719\" data-col-size=\"md\"><span style=\"color: #000080;\"><strong data-start=\"702\" data-end=\"717\"><strong data-start=\"702\" data-end=\"717\">Section 130- <\/strong><\/strong><strong style=\"font-family: inherit; font-size: inherit;\">Goods Be Seized<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"769\" data-end=\"1665\">\n<tr data-start=\"769\" data-end=\"837\">\n<td data-start=\"769\" data-end=\"791\" data-col-size=\"sm\">Nature of provision<\/td>\n<td data-start=\"791\" data-end=\"816\" data-col-size=\"md\">Procedural \/ temporary<\/td>\n<td data-start=\"816\" data-end=\"837\" data-col-size=\"md\">Penal\/permanent<\/td>\n<\/tr>\n<tr data-start=\"838\" data-end=\"924\">\n<td data-start=\"838\" data-end=\"854\" data-col-size=\"sm\">Applicability<\/td>\n<td data-start=\"854\" data-end=\"890\" data-col-size=\"md\">Goods &amp; conveyance in transit<\/td>\n<td data-start=\"890\" data-end=\"924\" data-col-size=\"md\">Serious or repeated violations<\/td>\n<\/tr>\n<tr data-start=\"925\" data-end=\"984\">\n<td data-start=\"925\" data-end=\"947\" data-col-size=\"sm\">Intent to evade tax<\/td>\n<td data-start=\"947\" data-end=\"967\" data-col-size=\"md\">Not mandatory<\/td>\n<td data-start=\"967\" data-end=\"984\" data-col-size=\"md\">Mandatory<\/td>\n<\/tr>\n<tr data-start=\"985\" data-end=\"1114\">\n<td data-start=\"985\" data-end=\"1001\" data-col-size=\"sm\">Typical cases<\/td>\n<td data-start=\"1001\" data-end=\"1051\" data-col-size=\"md\">Missing \/ invalid e-way bill, document mismatch<\/td>\n<td data-start=\"1051\" data-end=\"1114\" data-col-size=\"md\">Tax evasion, unaccounted goods, non-payment after detention<\/td>\n<\/tr>\n<tr data-start=\"1115\" data-end=\"1196\">\n<td data-start=\"1115\" data-end=\"1127\" data-col-size=\"sm\">Objective<\/td>\n<td data-start=\"1127\" data-end=\"1163\" data-col-size=\"md\">Ensure compliance during movement<\/td>\n<td data-start=\"1163\" data-end=\"1196\" data-col-size=\"md\">Punish deliberate tax evasion<\/td>\n<\/tr>\n<tr data-start=\"1197\" data-end=\"1272\">\n<td data-start=\"1197\" data-end=\"1212\" data-col-size=\"sm\">Action taken<\/td>\n<td data-start=\"1212\" data-end=\"1234\" data-col-size=\"md\">Detention &amp; seizure<\/td>\n<td data-start=\"1234\" data-end=\"1272\" data-col-size=\"md\">Confiscation of goods &amp; conveyance<\/td>\n<\/tr>\n<tr data-start=\"1273\" data-end=\"1391\">\n<td data-start=\"1273\" data-end=\"1292\" data-col-size=\"sm\">Release of goods<\/td>\n<td data-start=\"1292\" data-end=\"1345\" data-col-size=\"md\">On payment of tax &amp; penalty or furnishing security<\/td>\n<td data-start=\"1345\" data-end=\"1391\" data-col-size=\"md\">Only after redemption fine + tax + penalty<\/td>\n<\/tr>\n<tr data-start=\"1392\" data-end=\"1489\">\n<td data-start=\"1392\" data-end=\"1405\" data-col-size=\"sm\">Time limit<\/td>\n<td data-start=\"1405\" data-end=\"1430\" data-col-size=\"md\">14 days to pay penalty<\/td>\n<td data-start=\"1430\" data-end=\"1489\" data-col-size=\"md\">Initiated after failure under Sec 129 or direct evasion<\/td>\n<\/tr>\n<tr data-start=\"1490\" data-end=\"1556\">\n<td data-start=\"1490\" data-end=\"1505\" data-col-size=\"sm\">SCN required<\/td>\n<td data-start=\"1505\" data-end=\"1520\" data-col-size=\"md\">Yes (MOV-07)<\/td>\n<td data-start=\"1520\" data-end=\"1556\" data-col-size=\"md\">Mandatory SCN &amp; personal hearing<\/td>\n<\/tr>\n<tr data-start=\"1557\" data-end=\"1616\">\n<td data-start=\"1557\" data-end=\"1580\" data-col-size=\"sm\">Use for minor errors<\/td>\n<td data-start=\"1580\" data-end=\"1606\" data-col-size=\"md\">Yes (procedural lapses)<\/td>\n<td data-start=\"1606\" data-end=\"1616\" data-col-size=\"md\">No<\/td>\n<\/tr>\n<tr data-start=\"1617\" data-end=\"1665\">\n<td data-start=\"1617\" data-end=\"1628\" data-col-size=\"sm\">Finality<\/td>\n<td data-start=\"1628\" data-end=\"1640\" data-col-size=\"md\">Temporary<\/td>\n<td data-start=\"1640\" data-end=\"1665\" data-col-size=\"md\">Severe &amp; irreversible<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"1672\" data-end=\"1713\"><span class=\"ez-toc-section\" id=\"Rights_of_GST_Taxpayer_when_Goods_Seized_under_of_the_CGST_Act_2017\"><\/span><span style=\"color: #000080;\">Rights of GST Taxpayer when\u00a0<\/span><span style=\"color: #000080;\"><strong>Goods Seized under of the CGST Act, 2017<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"1715\" data-end=\"2009\">Right to receive a proper detention order and SCN<\/li>\n<li data-start=\"1715\" data-end=\"2009\">The taxpayer has right to be heard before confiscation<\/li>\n<li data-start=\"1715\" data-end=\"2009\">Right to provisional release on payment or security (Sec 129)<\/li>\n<li data-start=\"1715\" data-end=\"2009\">GST taxpayer has right to challenge mechanical invocation of Section 130<\/li>\n<li data-start=\"1715\" data-end=\"2009\">Right to prove absence of intent to evade tax<\/li>\n<\/ul>\n<h2 data-start=\"2016\" data-end=\"2054\"><span class=\"ez-toc-section\" id=\"Duties_of_TaxpayerTransporter_when_Goods_Seized_under_the_CGST_Act_2017\"><\/span><span style=\"color: #000080;\">Duties of Taxpayer\/Transporter\u00a0<\/span><span style=\"color: #000080;\">when\u00a0<\/span><span style=\"color: #000080;\"><strong>Goods Seized under the CGST Act, 2017<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"2016\" data-end=\"2054\">GST taxpayer must carry valid tax invoice\/bill of supply<\/li>\n<li data-start=\"2016\" data-end=\"2054\">The taxpayer accurate and active e-way bill<\/li>\n<li data-start=\"2016\" data-end=\"2054\">GST taxpayer must Match vehicle number, quantity, value &amp; HSN<\/li>\n<li data-start=\"2016\" data-end=\"2054\">All the GST Notices and SCN must respond promptly and correctly to GST notices<\/li>\n<li data-start=\"2016\" data-end=\"2054\">Taxpayer must avoid delay beyond 14 days under Section 129<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_for_Release_of_Goods_%E2%80%93_Section_129_of_the_CGST_Act_2017\"><\/span><span style=\"color: #000080;\"><strong>Penalty for Release of Goods \u2013 <em>Section 129 of the CGST Act, 2017<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Where the owner of the goods comes forward: Tax payable + Penalty equal to 100% of tax payable<\/li>\n<li>In case the owner of the goods does NOT come forward: Tax payable + Penalty equal to 50% of value of goods (less tax paid)<\/li>\n<li>When GST payers have exempt\/Nil-rated goods, the penalty is 2% of value of goods or \u20b925,000, whichever is less<\/li>\n<li>Time Limit to Act: If penalty is not paid within 14 days,<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Confiscation_proceedings_under_Section_130_may_be_initiated\"><\/span><span style=\"color: #000080;\"><strong>Confiscation proceedings under Section 130 may be initiated.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The penalty is per conveyance, not per invoice<\/li>\n<li>In case GST taxpayer has made incorrect replies or delayed responses, it can escalate matters<\/li>\n<li>During the confiscation proceedings,\u00a0only Proper documentation is the first line of defense and a timely response to the SCN is needed to find out the solution<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Know Your Rights &amp; Duties in case Goods Seized under GST Act\u00a0 Under the GST law, goods and conveyance can be detained or seized during transit if prescribed conditions are violated. A clear understanding of these provisions can help businesses avoid penalties, delays, and litigation. When Can Goods Be Detained or Seized? 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