https://www.taxtmi.com/article/detailed?id=16981 The first proviso to Section 129(6) of the CGST Act permits a transporter to obtain release of a detained conveyance on payment of the penalty determined under Section 129(3) or the specified statutory cap, whichever is lower. This release mechanism is confined to the conveyance and does not resolve the penalty liability concerning the detained goods. The protection operates during detention under Section 129 and may not remain available as of right after confiscation proceedings under Section 130 result in vesting of property in the Government. en-us Mon, 20 Jul 2026 09:39:36 +0530 Mon, 20 Jul 2026 09:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16981 The first proviso to Section 129(6) of the CGST Act permits a transporter to obtain release of a detained conveyance on payment of the penalty determined under Section 129(3) or the specified statutory cap, whichever is lower. This release mechanism is confined to the conveyance and does not resolve the penalty liability concerning the detained goods. The protection operates during detention under Section 129 and may not remain available as of right after confiscation proceedings under Section 130 result in vesting of property in the Government. Articles Goods and Services Tax - GST Mon, 20 Jul 2026 09:39:36 +0530 https://www.taxtmi.com/article/detailed?id=16981