Section 129(6) in The U.P. Goods and Services Tax Act, 2017
(6)Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within [fourteen days] [Substituted 'seven days' by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.] of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130:Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of [fourteen days] [Substituted 'seven days' by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.] may be reduced by the proper officer.
