In order to clarify the modifications to 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 procedure: detention limited to consignments with established GST violations; release and proof requirements clarified. Amends interception procedure by replacing 'three working days' with 'three days' and revises the FORM GST MOV-05 release wording to record date and time. Only goods or conveyances with established violations may be detained or confiscated; detention is limited to specific consignments lacking valid documentation rather than the entire conveyance. Hard copies of notices/orders may be produced as proof of action by another tax authority when portal forms are unavailable.
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 procedure: detention limited to consignments with established GST violations; release and proof requirements clarified.
Amends interception procedure by replacing "three working days" with "three days" and revises the FORM GST MOV-05 release wording to record date and time. Only goods or conveyances with established violations may be detained or confiscated; detention is limited to specific consignments lacking valid documentation rather than the entire conveyance. Hard copies of notices/orders may be produced as proof of action by another tax authority when portal forms are unavailable.
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