Section 129(6) in Andhra Pradesh 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 Act No. 23 of 2018, dated 19.10.2018.] 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 seven days may be reduced by the proper officer.
