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2020 (2) TMI 1186 - GUJARAT HIGH COURTRelease of detained goods alongwith vehicle - levy of penalty - principles of natural justice - HELD THAT:- While issuing notice, this Court directed that the vehicle as well as the goods be released, upon payment of the tax, in terms of the impugned notice - The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. 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. It shall be open for the writ applicant to point out the recent pronouncement of this Court in the case of SYNERGY FERTICHEM PVT. LTD VERSUS STATE OF GUJARAT [2019 (12) TMI 1213 - GUJARAT HIGH COURT]. It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV-10, deserves to be discharged - Application disposed off.
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