Procedure For Interception of Conveyances For inspection Of Goods In movement , and Detention , Release and Confiscation Of Such Goods And Conveyances.
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Interception of goods in transit: inspection, detention, release, confiscation, bonds and electronic liability under OGST rules. Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger.
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.
Interception of goods in transit: inspection, detention, release, confiscation, bonds and electronic liability under OGST rules.
Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger.
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