Goods in Transit — Since the petitioner was ready and willing to pay the amount of tax and penalty in terms of the impugned notice issued under section 130 of the CGST Act, 2017, the respondents were directed to forthwith release the vehicle together with the goods contained therein upon the petitioner paying the tax and penalty as reflected in the impugned notice issued under section 130 of the CGST Act. — Vivan Steel Private Limited Vs. State of Gujarat [2019] 18 TAXLOK.COM 016 (Gujarat)