Verification of e-way bill enables interception of conveyances for inter- and intra-state goods movement to confirm compliance. The Commissioner, or officers authorised by him, may direct interception of any conveyance to verify the e-way bill or e-way bill number for inter-State and intra-State goods movement; the Commissioner shall install RFID readers for verification where e-way bills are mapped to RFID; physical verification is to be carried out by a proper officer authorised by the Commissioner, and on specific information of tax evasion any officer may verify a specified conveyance after obtaining the Commissioner's approval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Verification of e-way bill enables interception of conveyances for inter- and intra-state goods movement to confirm compliance.
The Commissioner, or officers authorised by him, may direct interception of any conveyance to verify the e-way bill or e-way bill number for inter-State and intra-State goods movement; the Commissioner shall install RFID readers for verification where e-way bills are mapped to RFID; physical verification is to be carried out by a proper officer authorised by the Commissioner, and on specific information of tax evasion any officer may verify a specified conveyance after obtaining the Commissioner's approval.
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