https://www.taxtmi.com/caselaws?id=427660 The Madras HC held that under Section 129(6) of CGST Act, transporters cannot seek release of detained goods on payment of penalty or furnishing security - this benefit is available only to owners/agents/representatives of goods. The court distinguished between owners who can seek release of goods and transporters who can only seek release of conveyance upon payment of penalty or Rs.1,00,000, whichever is less. The court clarified that payment of 25% does not automatically entitle release of seized goods; appellate authority must decide based on prima facie case, financial stringency and balance of convenience. Petitioners were permitted to file appeals with applications for interim release. en-us Thu, 25 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427660 The Madras HC held that under Section 129(6) of CGST Act, transporters cannot seek release of detained goods on payment of penalty or furnishing security - this benefit is available only to owners/agents/representatives of goods. The court distinguished between owners who can seek release of goods and transporters who can only seek release of conveyance upon payment of penalty or Rs.1,00,000, whichever is less. The court clarified that payment of 25% does not automatically entitle release of seized goods; appellate authority must decide based on prima facie case, financial stringency and balance of convenience. Petitioners were permitted to file appeals with applications for interim release. Case-Laws GST Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427660