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It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of Synergy FertichemPvt.Ltd V/s. State of Gujarat.

Goods in Transit — In the instant case, the writ applicant has prayed for the that court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction quashing and settingimpugned Notice in Form GST MOV-10. Held that— While issuing notice, this Court directed that the vehicle as well as the goods be released, upon payment of the tax, in terms of the impugned notice. The writ applicant availed the benefit of the interm-order passed by this Court and got the vehicle, along with 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 Central Goods and Services Act, 2017. The proceedings shall go ahead inaccordance with law. It is now for the applicant to make good his case that the show cause notice, issued in GST MOV-10, deserves to be discharged. — Shree Radhe Steel Vs. State of Gujarat [2020] 20 TAXLOK.COM 153 (Gujarat)

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