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        Case ID :

        Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –reg.

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        Interception and inspection rules for goods-in-transit require e-way bills, specified forms, and staged detention or confiscation procedures. Establishes procedures for interception and inspection of goods-in-transit under the HGST Act, requiring production of prescribed documents and e way bill evidence; designates proper officers to record statements (FORM GST MOV 01), order physical verification (FORM GST MOV 02), conclude inspection within three working days (or by FORM GST MOV 03 extension), report outcomes (FORM GST MOV 04/Form EWB 03), and issue release (FORM GST MOV 05), detention (FORM GST MOV 06)/notice (FORM GST MOV 07), demand (FORM GST MOV 09), confiscation notice (FORM GST MOV 10) and confiscation order (FORM GST MOV 11), with payment credited to the electronic liability register and provisional release possible on bond and bank guarantee.
                          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 and inspection rules for goods-in-transit require e-way bills, specified forms, and staged detention or confiscation procedures.

                                Establishes procedures for interception and inspection of goods-in-transit under the HGST Act, requiring production of prescribed documents and e way bill evidence; designates proper officers to record statements (FORM GST MOV 01), order physical verification (FORM GST MOV 02), conclude inspection within three working days (or by FORM GST MOV 03 extension), report outcomes (FORM GST MOV 04/Form EWB 03), and issue release (FORM GST MOV 05), detention (FORM GST MOV 06)/notice (FORM GST MOV 07), demand (FORM GST MOV 09), confiscation notice (FORM GST MOV 10) and confiscation order (FORM GST MOV 11), with payment credited to the electronic liability register and provisional release possible on bond and bank guarantee.





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                                ActsIncome Tax
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