Goods in Transit — In the instant case, The attention of the court was invited to the impugned show cause notice, to submit that the same seeks to impose penalty, redemption fine and confiscation under Section 130 of the Act without initiating any proceedings under Section 129 of the Act, which is not permissible in law. Considering the fact that the petitioner has already deposited tax and penalty under Section 129 of the IGST Act, by way of ad-interim relief Held that— It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd V/s. State of Gujarat. — Raja Rajeswari Sales Corporation Vs. State of Gujarat [2020] 20 TAXLOK.COM 152 (Gujarat)