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2021 (1) TMI 1012 - HC - GSTDetention of goods alongwith conveyance - Section 129(1) of the GST Act - HELD THAT:- It appears that this writ application was filed at the stage of MOV10 and coordinate Bench of this Court thought fit to pass the order releasing the detained goods together for the conveyance. The matter is still at the stage of adjudication of the showcause notice issued in MOV-10. It is expected that the writ applicant now to appear before the authority concerned and participate in the confiscation proceedings. It shall be open for the writ applicant to file his reply, if not yet filed, and make submissions for the purpose of getting the notice in MOV10 discharged. The authority concerned shall take appropriate decision in accordance with law bearing in mind the principle of law explained by this Court in the case of Synergy Fertichem Pvt. Ltd. Vs. State of Gujarat [2019 (12) TMI 1213 - GUJARAT HIGH COURT]. Application disposed off.
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