Goods in Transit — The learned AGP makes a statement that the impugned order passed under Section 130 of the Act shall be recalled and fresh proceedings shall be initiated in accordance with law and a fresh order shall be passed after giving an opportunity of hearing to the writ applicants, keeping in mind the principles as explained in Special Civil Application No.4730 of 2019 and allied petitions, decided on 23rd December, 2019.  Directed the authorities to initiate fresh proceedings with regard to confiscation and the applicants to deposit an amount towards the tax and penalty as determined under Section 129 of the Act. On deposit of such amount, the goods and the conveyance shall be released forthwith subject to the final outcome of the confiscation proceedings. — AV Traders Vs. State of Gujarat [2020] 20 TAXLOK.COM 017 (Gujarat)