Section 129 of the CGST Act, 2017— Goods in Transit – The writ applicant requested to direct the respondent to release the goods and vehicle on payment of applicable Tax and Penalty in terms of Section 129 of the Act, after being provided an opportunity of hearing under Sub-section (4) of the Section 129 of the Act.

Held that:- The Hon’ble High Court held that the Show Cause Notice issued in GST MOV-10 deserves to be discharged. — Global Knitfab Through Authorised Person, Account Manager, Bhagwan Poosh Raj Agarwal Vs. State Tax Officer (1) [2020] 21 TAXLOK.COM 075 (Gujarat)