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We are of the opinion that as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention.

Shanti Prime Publication Pvt. Ltd.

Confiscation of seized vehicle — Special Ashoka Beedi Works Vs. GST Officer, Madanapalle & Two Ors. — [2017] 1 TAXLOK.COM 061 (Telangana)

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