- Yes, under Section 129 of CGST/SGST Act, 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 CGST/SGST Act.
- Goods which are stored or are kept in stock but not accounted for can also be detained.
- Such goods and conveyance shall be released after payment of applicable tax or upon furnishing security of equivalent amount.
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