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We are of the opinion that the vehicle which is seized along with the consignments should be released to the applicant/petitioner.

Shanti Prime Publication Pvt. Ltd.

Seizure of vehicle alongwith consignment—payment of tax already made—In the instant case, demand has been raised for dues.
Held that—When the petitioner has already paid the tax, the vehicle which is seized along with the consignments should be released to the applicant/petitioner - Application disposed off.[M/S. GATI KINTETSU EXPRESS PVT. LTD. VERSUS COMMISSIONER COMMERCIAL TAX OF MADHYA PRADESH & ORS.] [SUPREME COURT]
[2018] 4 TAXLOK.COM 75 (SC)