Interim release of seized conveyance follows deposit of confiscation fine under the CGST framework.

Interim release of a seized conveyance under the CGST Act was directed where the petitioner deposited the fine computed in the confiscation order. The Court clarified that the relief was limited to release of the conveyance only, and did not extend to any broader return of seized goods or other property. The operative effect was that deposit of the fine in lieu of confiscation triggered immediate release of the vehicle from seizure.

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Issues: Whether interim relief should be granted directing release of the conveyance seized in proceedings under section 130 of the Central Goods and Services Tax Act, 2017, on deposit of the fine in lieu of confiscation.

Outcome: The respondent was directed to forthwith release the conveyance on the petitioner depositing the fine computed in the confiscation order, and it was clarified that only the conveyance was to be released.

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