Section 11 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
11. Amendment of section 129: In section 129 of the Delhi Goods and Services Tax Act, ––
(i)in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:––“(a) on payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of exemptedgoods, on payment of an amount 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 such penalty;“(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent of the tax payableon such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent ofthe value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not comeforward for payment of such penalty;”;(ii)sub-section (2) shall be omitted;(iii)for sub-section (3), the following sub-section shall be substituted, namely:––“(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days ofsuch detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven daysfrom the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).”;(iv)in sub-section (4), for the words “No tax, interest or penalty”, the words “No penalty” shall besubstituted;(v)for sub-section (6), the following sub-section shall be substituted, namely:––“(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penaltyunder sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3),the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner andwithin such time as may be prescribed, to recover the penalty payable under sub-section (3):Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or onelakh rupees, whichever is less;Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely todepreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.”
