Sec. 4 and 20 of IGST Act, 2017 — Goods in Transit in transit — Pursuant to the interim order dated 28.9.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent. The matter to be decided pertains to the powers of the state government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention. While allowing the writ petition, Kerala High Court held that:— Although the power to prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute. [2017] 49 TUD 191 (KER)