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The transporter cannot wriggle out of his liability to pay the amount for release of goods.

Goods in Transit — The petitioner prefers writ petition for seeking release of his vehicle which was detained by the Assistant Commissioner (Mobile Squad)-3, Kanpur. Petitioner contends that his client is merely a registered owner of the vehicle and has nothing to do with the goods which were contained in the vehicle. As such, he is not liable to pay the amount in terms of section 129(3) of the UPGST Act, 2017. The writ petition dismissed observing that the vehicle which has been seized along with the goods and as such, the writ petitioner cannot wriggle out of his liability to pay the amount as imposed in terms of section 129 of UPGST Act, for the purpose of release of his vehicle. — Ashwini Jain Vs. State of U.P. And 3 Others [2019] 19 TAXLOK.COM 036 (Allahabad)