Interception of conveyances: prescribed e-way bill verification, detention-release procedures and confiscation pathway under state GST rules. Prescribes interception and inspection of conveyances carrying goods, requiring production and electronic verification of e-way bills and prescribed documents. Officers must record non production in Form GST MOV-01, order physical verification in Form GST MOV-02, upload Part A of Form GST EWB-03 within twenty four hours, conclude inspection within three working days or obtain Form GST MOV-03 extension, prepare Form GST MOV-04 and Part B of Form GST EWB-03, and issue release in Form GST MOV-05 or detention in Form GST MOV-06 with subsequent procedures for payment, bond and bank guarantee (Form GST MOV-08), orders in Form GST MOV-09, and confiscation in Form GST MOV-11 if liabilities remain unpaid.
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: prescribed e-way bill verification, detention-release procedures and confiscation pathway under state GST rules.
Prescribes interception and inspection of conveyances carrying goods, requiring production and electronic verification of e-way bills and prescribed documents. Officers must record non production in Form GST MOV-01, order physical verification in Form GST MOV-02, upload Part A of Form GST EWB-03 within twenty four hours, conclude inspection within three working days or obtain Form GST MOV-03 extension, prepare Form GST MOV-04 and Part B of Form GST EWB-03, and issue release in Form GST MOV-05 or detention in Form GST MOV-06 with subsequent procedures for payment, bond and bank guarantee (Form GST MOV-08), orders in Form GST MOV-09, and confiscation in Form GST MOV-11 if liabilities remain unpaid.
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