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        GST - States

        Section 68 - Inspection of goods in movement.

        Uttarakhand Goods and Services Tax Act, 2017
        Chapter XIV
        INSPECTION, SEARCH, SEIZURE AND ARREST

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        Inspection of goods in movement: carriers must carry validated documents and devices and permit inspection on interception. The Government may require the person in charge of a conveyance carrying consignments above a prescribed value to carry prescribed documents and devices, with those documents validated in a prescribed manner; when intercepted by a proper officer, the person must produce the prescribed documents and devices for verification and allow inspection of the goods.
                        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.

                              Inspection of goods in movement: carriers must carry validated documents and devices and permit inspection on interception.

                              The Government may require the person in charge of a conveyance carrying consignments above a prescribed value to carry prescribed documents and devices, with those documents validated in a prescribed manner; when intercepted by a proper officer, the person must produce the prescribed documents and devices for verification and allow inspection of the goods.


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