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Release of goods and vehicle

Detention of goods — The writ applicants availed the benefit of the interim measure order 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. Held that— It shall be open for the writ applicantd to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State of Gujarat. — Radhe Renewable Energy Development Pvt. Ltd Vs. State of Gujarat [2020] 21 TAXLOK.COM 113 (Gujarat)