Question 16 - Does MGL have any power of detention of goods and conveyances? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 16. Does MGL have any power of detention of goods and conveyances? Ans. Yes, under Section 69 of MGL, an officer has power to detain goods along with the conveyance (like a truck or other types of vehicle) transporting the goods. This can be done for such goods which are being transported or are stored in transit in violation of the provisions of MGL. Goods which are stored or are kept in stock but not accounted for can also be detained. Such goods and conveyance can be released after payment of applicable tax or upon furnishing security of equivalent amount.