Goods in Transit — In the instant case, proceedings, as on date, are at the stage of show cause notice, under Section 130 ofthe Central Goods and Services Act, 2017. The proceedings shall go ahead inaccordance with law. The writ applicant availed the benefit of the interm-order passed by this Court and gotthe vehicle, along with the goods released on payment of the tax amount. 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 of Gujarat. — Panchratan Sales Corporation Vs. State of Gujarat [2020] 20 TAXLOK.COM 147 (Gujarat)