Interception and detention of goods in transit: e-way bill verification, form-based inspection, and procedures for release or confiscation. Procedure for interception, inspection, detention, release and confiscation under WBGST: designated proper officers shall verify invoices, delivery challans and e-way bills (including electronic verification) and, where documents are missing or discrepancies exist, record the statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the common portal and conclude inspections within three working days unless extended. Release is by FORM GST MOV-05 on no-discrepancy or payment/security; detention, demand and speaking orders use FORM GST MOV-06/07/09, and confiscation proceeds via FORM GST MOV-10/11 with portal entries and electronic liability ledger accounting.
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Provisions expressly mentioned in the judgment/order text.
Interception and detention of goods in transit: e-way bill verification, form-based inspection, and procedures for release or confiscation.
Procedure for interception, inspection, detention, release and confiscation under WBGST: designated proper officers shall verify invoices, delivery challans and e-way bills (including electronic verification) and, where documents are missing or discrepancies exist, record the statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the common portal and conclude inspections within three working days unless extended. Release is by FORM GST MOV-05 on no-discrepancy or payment/security; detention, demand and speaking orders use FORM GST MOV-06/07/09, and confiscation proceeds via FORM GST MOV-10/11 with portal entries and electronic liability ledger accounting.
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