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As the matter is at the stage of show-cause notice, under Section 130 of the Act, 2017, the writ-applicant should appear before the authority and file an appropriate reply.

Goods in Transit — Form GST MOV-10 has been issued, calling upon the writ-applicant to show cause why the goods in question and the conveyance used to transfer the goods, should not be confiscated under the provisions of Section 130 of the Act, 2017 and why the penalty and fine shall not be recovered. At the stage of show-cause notice, the writ-applicant should appear before the authority and file an appropriate reply. — Panchhi Traders Through Proprietor Narendra Danabhai Daki Vs. State of Gujarat [2020] 21 TAXLOK.COM 008 (Gujarat)

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