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We direct the respondent authorities to release the sonography machine at the earliest as the writ applicant has deposited the amount of Rs. 3,32,144/towards tax as well as penalty.

Goods in Transit — The writ applicant is engaged in the business of trading in sonography machine of Samsung India Electronics Private Limited. The machine was being transported in a vehicle. While the vehicle was in transit, the same was intercepted by the authorities and the driver was not able to produce the e-way bill. In such circumstances, the vehicle as well as the machine came to be seized. As on date, the vehicle as well as the machine is in custody of the authorities. It appears that in the case on hand, proceedings came to be initiated straightway under Section 130 of the GST Act. The confiscation proceedings are pending as on date. The writ applicant availed the benefit of the interim order and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the CGST Act, 2017. The proceedings shall go ahead in accordance with law. It is now for the applicant to make good his case that the show cause notice, issued in Form GST MOV-10, deserves to be discharged. Writ application disposed of. — R.K. Imaging, Proprietor Krunalkumar Manilal Patel Vs. State of Gujarat [2020] 20 TAXLOK.COM 082 (Gujarat)