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The matter is still at the stage of adjudication of the show cause notice, We expect the writ applicant now to appear before the authority concerned and participate in the confiscation proceedings.

Section 130 of the CGST Act, 2017— Goods in Transit –-- The applicant prayed for quashing the order of detention passed under Section 129(1) of the Act regarding goods and conveyance on 26.03.2019 as well as the notice dated 16.04.2019 issued under Section 130. The court on 09.05.2019 ordered the respondents to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty. The court observed that writ application was filed at the stage of MOV10 and the matter is still at the stage of adjudication of the SCN. Held that:- The Hon’ble High Court directed the applicant to file his reply, if not yet filed, and make submissions for the purpose of getting the notice in MOV10 discharged. The authority concerned shall take appropriate decision in accordance with law bearing in mind the principle of law explained by this Court in the case of Synergy Fertichem Pvt. Ltd. Vs. State of Gujarat.