Provisional release of goods under GST can be sought and must be decided promptly by the competent authority.

The Kerala High Court noted that the appellant could seek provisional release of goods under the GST proceedings and have that request examined by the competent authority. The authority was directed to consider the application, including the legal contentions raised and the cited decision, and to decide it within two weeks after submission. The text reflects that provisional release remains available as a procedural remedy in the GST framework, subject to timely consideration by the competent authority.

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Issues: Whether the appellant could submit an application for provisional release of the goods and have it decided by the competent authority in the light of the proceedings referred to under the GST enactment.

Outcome: The appellant was permitted to submit an application for provisional release within one week, and the competent authority was directed to decide it within two weeks after considering the legal contentions raised, including the cited decision.

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