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Petitioner being the driver of the vehicle in question files this writ petition for release of the same under the first proviso to Section 129(6) of the WBGST and CGST Act by agreeing to pay the penalty as per the aforesaid statutory provisions.

Section 129 of the CGST Act, 2017 — Goods in Transit  –- The Petitioner being the driver of the vehicle prayed for release of the vehicle under the first proviso to Section 129(6) by agreeing to pay the penalty.

Held that:- The Hon’ble High Court directed the authority concerned to release the vehicle within three working days from the date of payment of penalty. The petitioner is at liberty to penalty before the appropriate forum.

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