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The writ applicant should file an appropriate reply to the show-cause notice and make good his case that there is no breach of any of the provisions of the Act or the Rules. We are not inclined to entertain this writ application at the stage of show-cause notice.

Goods in Transit — Show cause notice in Form GST MOV-10 was issued calling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated for the alleged breach of the provisions of the Act and the Rules. Prima facie, it appeared that the goods were being transported without any valid documents. At the stage of show-cause notice, writ application was inclined to entertain observing that writ applicant should file an appropriate reply to the show-cause notice and make good his case that there is no breach of any of the provisions of the Act or the Rules. — Rafik Nasir Ahmed, Sakir Jamaluddin Vs. State of Gujarat [2020] 20 TAXLOK.COM 059 (Gujarat)