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Detention, seizure and release of goods and conveyances in transit

Section 89 - Draft-Bills-Reports - OFFENCES AND PENALTIES - Goods and Services Tax - Section 89 - 89. (1) Where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or rules made .....

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a) on payment of the applicable tax and penalty equal to one hundred percent of the tax payable on such goods, 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 t .....

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e a notice specifying the tax payable and thereafter, pass an order for payment of tax and penalty under clause (a) or (b), as the case may be. (2) On payment of the amount referred to in sub-section (1), all liabilities under this section shall stan .....

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