• Guide on Section 129 of CGST Act - Detention, seizure and release of goods & conveyances in transit
• Guide on Section 130 of CGST Act - Confiscation of goods or conveyances and levy of penalty
• Guide on Section 131 of CGST Act - Confiscation or penalty not to interfere with other punishments
• Section 128A of CGST Act - Waiver of interest or penalty or both relating to demands raised u/s 73, for certain tax periods