https://www.taxtmi.com/caselaws?id=405466 The court granted the writ applicant's request for the release of a truck under Article 226, directing the respondents to release the truck upon payment of a specified fine as an interim measure. The interpretation of Section 130 of the CGST Act, 2017 was crucial, with the court noting the option for the owner to pay a fine instead of facing confiscation. A final order of confiscation had been issued, prompting the court to advise the applicant to challenge this order through an appeal under Section 107. The judgment disposed of the writ application, allowing the applicant the liberty to appeal following the prescribed appellate process. en-us Fri, 05 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405466 The court granted the writ applicant's request for the release of a truck under Article 226, directing the respondents to release the truck upon payment of a specified fine as an interim measure. The interpretation of Section 130 of the CGST Act, 2017 was crucial, with the court noting the option for the owner to pay a fine instead of facing confiscation. A final order of confiscation had been issued, prompting the court to advise the applicant to challenge this order through an appeal under Section 107. The judgment disposed of the writ application, allowing the applicant the liberty to appeal following the prescribed appellate process. Case-Laws GST Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405466