Goods in Transit — Section 129 and 130 of the CGST Act, 2017— The petitioner prayed for quashing the order of detention passed by the respondent under Section 129(1) for goods and conveyance, the notice dated 10.3.2019 for confiscation of goods or conveyance and levy of penalty under Section 130. Further prayed to grant an interim relief directing the respondent to release the goods conveyance in question forthwith on any term or condition. By way of order dated 27.03.2019, the coordinate bench directed that the vehicle as well as the goods be released, upon payment of the tax, in terms of the impugned notice. The applicant availed the benefit of the interm-order. The proceedings, as on date, are at the stage of show cause notice, under Section 130. The Court observed that it shall be open for the applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State of Gujarat [Special Civil Application No.4730 of 2019].
Held that:-The Hon’ble High Court disposed the petition by observing that it is for the applicant to make good his case and the show cause notice, issued in GST MOV-10, deserves to be discharged.—Kabir Enterprise Through Proprietor Govindbhai Bhagubhai Patel Vs. State of Gujarat  20 TAXLOK.COM 168 (Gujarat)