Goods in Transit — While the goods where in transit, the GST authorities detained and seized the goods as well as the vehicle on the ground that the goods were being transported in contravention of the provisions of the Act and the Rules. The position as on date is that the goods as well as the vehicle is in custody of the GST Authorities. A show cause notice in form GST MOV-10 has been issued.

Held that :- We permit the writ-applicants to prefer an appropriate application addressed to the authority concerned under Section 67(6) of the Act for provisional release of the goods and the conveyance. If such application is filed, the authority concerned shall immediately look into the same and pass an appropriate order within one week from the date of receipt of such application. — Sawariya Traders Vs. State of Gujarat [2020] 21 TAXLOK.COM 088 (Gujarat)