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Larger issues involved is the applicability of the two sections i.e. 129 and 130

Goods in Transit — The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central Goods and Services Act, 2017. The proceedings shall go ahead in accordance with law. Held that— It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State o]f GujaratKhamal Rameshbhai Valabhai Vs. State of Gujarat [2020] 20 TAXLOK.COM 145 (Gujarat)