{"id":70804,"date":"2025-01-22T08:21:45","date_gmt":"2025-01-22T02:51:45","guid":{"rendered":""},"modified":"2025-01-22T08:21:45","modified_gmt":"2025-01-22T02:51:45","slug":"detained-goods-can-be-provisionally-released-under-gst-act-2017-section-129-1-c-and-rule-140-on-bond-bank-guarantee","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70804","title":{"rendered":"Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee."},"content":{"rendered":"<p>Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee.<br \/>Case-Laws<br \/>GST<br \/>The HC held that u\/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u\/s 107.<br \/> TMI Upd<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85083\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee.Case-LawsGSTThe HC held that u\/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon ex<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70804","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70804"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70804\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}