2021 (6) TMI 149

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..... 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. The orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released, keeping in view the petitioner has deposited 100% tax, .....

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..... Tax Act, 2017 are not clear with respect to the release of the confiscated goods. Hence the orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released, keeping in view the petitioner has deposited 100% tax, 100% penalty and 10% of the fine amount. This order be complied with. The application stands .....

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