TaxTMI 
TaxTMI 
Goods and conveyance are detained and confiscated under section 130. If fine in lieu of confiscation of conveyance is paid but no fine, tax or penalty is paid for the goods confiscated, can only the conveyance be released? (Kindly consider the case to be as per earlier regime, i.e. prior to notification of Finance Act 2021)
Release of conveyance only
21 Jan 2022 
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Release of conveyance: payment of fine for the vehicle alone does not secure release; payments for goods and formal release order required.
Payment of a fine in lieu of confiscation exempts the conveyance from confiscation but does not remove detention; FORM GST MOV-06 mandates detention of goods and conveyance pending issuance of a release order in FORM GST MOV-05, and FORM GST MOV-11 states that both goods and conveyance shall be released only upon payment of the specified tax, penalty and fines in respect of both goods and conveyance within the stipulated period. (AI Summary)
Payment of a fine in lieu of confiscation exempts the conveyance from confiscation but does not remove detention; FORM GST MOV-06 mandates detention of goods and conveyance pending issuance of a release order in FORM GST MOV-05, and FORM GST MOV-11 states that both goods and conveyance shall be released only upon payment of the specified tax, penalty and fines in respect of both goods and conveyance within the stipulated period. (AI Summary)