Goods in Transit — The writ applicant sought directions to the respondents not to proceed further with reference to the order passed under section 130 of the GST Act as by holding that he has no authority to pass an order under section 130 without following provision of section 129. The writ applicant availed the benefit of the interim-order passed 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. — S.V.P. Apparels Private Ltd. Vs. State of Gujarat [2020] 20 TAXLOK.COM 084 (Gujarat)