GST - Detention / Attachment of Goods and Records

Chapters / List

1. Detention & Seizure of Goods/conveyance Section 129

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2. Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]

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3. Manner and time for recovery of penalty under section 129 [Rule 144A]

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4. Manner of apportionment of amount realised from sale or dispose of goods or conveyance

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