Goods in Transit — We are called upon to look into the legality and validity of the notice dated 26th April 2019, issued by the State Tax Department in Form GST MOV-10. The notice issued by the State Tax Department to the writ-applicant in Form GST MOV-10 calls upon the writ-applicant to show cause as to why the goods and the conveyance should not be confiscated under Section 130 of the Central Goods and Services Tax Act, 2017.

In support of the aforesaid submissions, strictly reliance has been placed by the learned counsel on the recent pronouncement of this Court in the case of Synergy Fertichem Pvt. Ltd. Vs. State of Gujarat; Special Civil Application No.4730 of 2019 and allied matters; decided on 23rd December, 2019, more particularly, the observations made by the Bench in the Paragraphs 101 to 104.

The learned AGP would submit that since the matter is at the stage of showcause notice, the writ-applicant should be asked to file an appropriate reply and make his case good before the authority for the purpose of getting the showcause notice discharged.

Held that :- In Synergy Fertichem Pvt. Ltd. Vs. State of Gujarat [Supra], this Court had the occasion to explain the provisions of Sections 129 and 130 of the Act in details.

We are of the view that the writ-applicant makes his case good before the authority concerned and point out the principle explained by this Court in the aforesaid decision. It shall also open for the writ-applicant to file a detail reply and take all legal grounds available to him for the purpose of getting notice discharged. — AT Trading Company Vs. State of Gujarat [2020] 22 TAXLOK.COM 025 (Gujarat)