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Detention, seizure and release of goods and conveyances in transit

Section 89 - Draft-Bills-Reports - OFFENCES AND PENALTIES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 89 - 89. (1) Where any person transports any goods or stores any goods while they are i .....

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ntion or seizure and after detention or seizure, shall be released,- (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 an .....

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roper officer detaining or seizing goods and/or conveyances shall issue 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 referre .....

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