Section 129 of the CGST Act, 2017— Goods in Transit – The writ applicant requested to quash show cause notice seeking imposition of penalty, redemption fine and confiscation under section 130 of the Act, without initiating any proceedings under section 129 of the Act. The Tax as well as Penalty under section 129 of the Act, have already been deposited by the assessee.

Held that:- The Hon’ble High Court held that the Show Cause Notice issued in GST MOV-10 deserves to be discharged. — Balkrishna Steel Traders Vs. State of Gujarat [2020] 20 TAXLOK.COM 120 (Gujarat)