Section 129 and 130 of the CGST Act, 2017—Goods in Transit— The Revenue Authority seized goods along with truck and straightway invoked Section 130 of the CGST, Act, 2017. The writ applicant availed the benefit of the interim order passed by the Hon’ble Court and got the vehicle along with goods released on payment of tax amount. The proceedings are at the stage of Show Cause Notice, under Section 130 of the CGST Act.
Held that:- The Hon’ble High Court disposed the writ petition. The Hon’ble Court observed that it shall be open for the writ applicant to point out judgment in the case of Synergy Fertichem Pvt. Ltd. V/s State of Gujarat and held that Show Cause Notice issued in Form GST MOV-10 deserve to be discharged.— Shree Nandwana Transport Vs. State of Gujarat  20 TAXLOK.COM 100 (Gujarat)