Section 129 of CGST Act,2017 Detention, seizure and release of goods and conveyances in transit
Section 129 of CGST Act,2017 from bare act :
(1) Notwithstanding anything contained in this Act, where any person transportsany goods or stores any goods while they are in transit in contravention of the provisions ofthis Act or the rules made thereunder, all such goods and conveyance used as a means oftransport for carrying the said goods and documents relating to such goods and conveyanceshall be liable to detention or seizure and after detention or seizure, shall be released,

(a) on payment of the applicable tax and penalty equal to one hundred per cent.of the tax payable on such goods and, in case of exempted goods, on payment of anamount equal to two per cent. of the value of goods or twenty-five thousand rupees,whichever is less, where the owner of the goods comes forward for payment of suchtax and penalty;

(b) on payment of the applicable tax and penalty equal to the fifty per cent. of thevalue of the goods reduced by the tax amount paid thereon and, in case of exemptedgoods, on payment of an amount equal to five per cent. of the value of goods ortwenty-five thousand rupees, whichever is less, where the owner of the goods doesnot come forward for payment of such tax and penalty;

(c) upon furnishing a security equivalent to the amount payable under clause (a)or clause (b) in such form and manner as may be prescribed:

Provided that no such goods or conveyance shall be detained or seized withoutserving an order of detention or seizure on the person transporting the goods.

(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply fordetention and seizure of goods and conveyances.
(3) The proper officer detaining or seizing goods or conveyances shall issue a noticespecifying the tax and penalty payable and thereafter, pass an order for payment of tax andpenalty under clause (a) or clause (b) or clause (c).
(4) No tax, interest or penalty shall be determined under sub-section (3) without givingthe person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of thenotice specified in sub-section (3) shall be deemed to be concluded.
(6) Where the person transporting any goods or the owner of the goods fails to paythe amount of tax and penalty as provided in sub-section (1) within seven days of suchdetention or seizure, further proceedings shall be initiated in accordance with the provisionsof section 130:
Provided that where the detained or seized goods are perishable or hazardous innature or are likely to depreciate in value with passage of time, the said period of seven daysmay be reduced by the proper officer.

CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 122 :Penalty for certain offences
Section 123 :Penalty for failure to furnish information return
Section 124 :Fine for failure to furnish statistics
Section 125 :General Penalty
Section 126 :General disciplines related to penalty
Section 127 :Power to impose penalty in certain cases
Section 128 :Power to waive penalty or fee or both
Section 129 :Detention, seizure and release of goods and conveyances in transit
Section 130 :Confiscation of goods or conveyances and levy of penalty
Section 131 :Confiscation or penalty not to interfere with other punishments
Section 132 :Punishment for certain offences
Section 133 :Liability ofofficers andcertain other persons
Section 134 :Cognizance ofoffences
Section 135 :Presumption of culpable mental state
Section 136 :Relevancy ofstatementsunder certaincircumstances
Section 137 :Offences by companies
Section 138:Compounding of offences