Goods in Transit — By way of writ application, the applicant challenged the impugned order of detention passed by the respondent under section 129(1) of the GST Act of the goods and conveyance bearing Truck No.GJ-04-U-5196 as well as the notice issued for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act. The writ applicant availed the benefit of interim order and got the goods and the truck 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 Act, 2017. The proceedings shall go ahead in accordance with law. — Dangar Bhagwanbhai Mithabhai Vs. State of Gujarat [2020] 20 TAXLOK.COM 099 (Gujarat)