E-way bill compliance: prescribed interception, inspection and detention procedures with form-based release and confiscation steps. Prescribes a structured procedure for interception and inspection of goods in transit, validation of e-way bills and prescribed documents, designation of Empowered and proper officers, and use of FORM GST MOV-01 to MOV-11 for recording statements, ordering physical verification, reporting, detention, release, provisional release on bond, demand of tax and penalty, and confiscation under sections 129 and 130. Requires electronic uploads to the common portal, addition of demands to the electronic liability register (with temporary IDs for unregistered persons), and parallel application mutatis mutandis to Central and IGST Acts.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance: prescribed interception, inspection and detention procedures with form-based release and confiscation steps.
Prescribes a structured procedure for interception and inspection of goods in transit, validation of e-way bills and prescribed documents, designation of Empowered and proper officers, and use of FORM GST MOV-01 to MOV-11 for recording statements, ordering physical verification, reporting, detention, release, provisional release on bond, demand of tax and penalty, and confiscation under sections 129 and 130. Requires electronic uploads to the common portal, addition of demands to the electronic liability register (with temporary IDs for unregistered persons), and parallel application mutatis mutandis to Central and IGST Acts.
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