2022 (5) TMI 1295

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..... se of the vehicle before or after its confiscation by payment of an appropriate fine which has been determined or may be determined and imposed upon the vehicle in question. In case, any such application is filed, the appropriate authority would consider the same strictly in accordance with the provisions of Section 130 of the CGST within a period of two weeks from today. Application disposed .....

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..... ner. It was submitted that the vehicle could also be released in case the fine on the vehicle is paid by the petitioner in terms of the provisions of Section 130 of the Central Goods and Services Tax (for short, CGST ). It is further submitted that the authority, which has ordered the imposition of fine is also the authority, which would release the vehicle upon payment of fine on the vehicle. .....

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