Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 09/2018-19-GST dated 30.04.2018
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Interception of conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice. The Circular modifies prior instructions by replacing 'three working days' with 'three days' and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.
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 conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice.
The Circular modifies prior instructions by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.
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