HC slams Check Post Officer for refusing release of seized goods even after payment of penalty by as

CST & VAT : Where assessee, a transporter, was carrying goods of a seller from Gujarat for being delivered to buyer in Madhya Pradesh in a tanker and Check Post Officer, Indore detained tanker alongwith goods and also imposed penalty upon assessee under section 57(8) of Madhya Pradesh Value Added Tax Act, 2002 and thereupon assessee paid penalty, once assessee had paid penalty, it was incumbent upon Check Post Officer under section 57(11) to have released goods seized