Goods in Transit — The goods in question are second hand goods and hence, the value of such supply is required to be determined in terms of Rule 32 of the Rules, 2017. The petitioner has already deposited the amount of tax and penalty, as computed under Rule 32(5) of the said Rules. The respondents have still proceeded under section 130 of the Act, 2017 and initiated proceedings for confiscation of the goods. Notices issued. By way of ad-interim relief, the respondents are directed to release the vehicle along with the goods contained therein.  — Kataria Automobiles Pvt. Ltd. Vs. State of Gujarat [2019] 17 TAXLOK.COM 009 (Gujarat)