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2021 (2) TMI 827 - GUJARAT HIGH COURTRelease the goods as well as the conveyance - Section 130 of the Central Goods and Services Act, 2017 - HELD THAT:- 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 Section130 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 Vs. State of Gujarat [2019 (12) TMI 1213 - GUJARAT HIGH COURT] where it was held that It is now for the applicant to make good his case that the show cause notice, issued in Form GSTMOV10, deserves to be discharged - this writ application stands disposed of.
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