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2020 (1) TMI 1168 - HC - GSTRelease of seized goods alongwith truck - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The writ applicant should file an appropriate reply to the show-cause notice and make good his case that there is no breach of any of the provisions of the Act or the Rules. We are not inclined to entertain this writ application at the stage of show-cause notice. Ultimately, even if the final order is passed under Section 130 of the Act, the same is appealable under Section 107 of the Act. Application disposed off.
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