Goods in Transit — By way of writ application, the applicant challenged the impugned Notice the notice issued by the respondent for confiscation of goods and conveyances and levy of penalty under Section 130 of the GST Act; and also sought directions to the respondents to forthwith release truck No.RJ-06-GC-4460 by quashing and setting aside the detention notice issued for such purpose. The writ applicant availed the benefit of interim order and got the goods and the truck released, after making payment towards the tax and penalty. 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. — Kanak Ratna Steel, Proprietor Sachin Rajmal Jain Vs. State of Gujarat [2020] 20 TAXLOK.COM 098 (Gujarat)