E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures. Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.
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.
E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures.
Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.
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