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The writ applicant availed the benefit of the interimorder passed by this Court 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 Central Goods and Services Act, 2017. The proceedings shall go ahead in accordance with law.

Goods in Transit — The Writ applicant challenged the Detention order and the show cause notice issued to him. 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 Act, 2017. The proceedings shall go ahead in accordance with law. — S. Narayan And Co. Vs. Union of India [2020] 22 TAXLOK.COM 012 (Gujarat)