The short question that arises for consideration in this Writ
Petition, is with regard to the powers conferred upon the authorities
under the Central Goods and Services Tax /Kerala State Goods and
Services Tax, Act, 2017 (CGST and KSGST) to hold/retain the goods
in transit, during the proceedings of confiscation under section 130 of
the CGST Act. Incidentally, another question that arises in this case
is whether Section 130(2) enables the authority concerned, to release
the goods as a provisional measure, pending the adjudication
proceedings, by accepting the fine in lieu of the confiscation proposed
in the notice issued in Form MOV-10.
2. The facts which led to the filing of this Writ Petition are as
follows:
