Goods in Transit — When the conveyance in question along with the goods came to be intercepted, the petitioner paid the tax and penalty on such goods as computed by the respondent authorities but despite this, the respondent authority issued a notice in Form GST MOV-10 for confiscation of the goods or conveyance and levy of penalty under section 130 of GGST Act, 2017. Considering the fact of paying the tax and penalty as computed by the respondent authorities by the petitioner, by way of ad-interim relief the respondents were directed to forthwith release the conveyance along with the goods contained therein. — Siddhbali Stone Gallery Vs. State of Gujarat [2019] 17 TAXLOK.COM 016 (Gujarat)