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. 41/15/2018-GST dated 13.04.2018
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Detention limits: only goods or conveyances with established GST violations may be detained or confiscated under modified procedure. Circular amends interception procedure by replacing 'three working days' with 'three days' and updating FORM GST MOV-05 release wording to record release date and time. It confirms that after physical verification of a conveyance once in transit, no further physical verification should occur in another State/UT absent new information of tax evasion. Hard-copy notices/orders may serve as proof of action until portal forms are available. Detention or confiscation is limited to goods or conveyances for which a GST law or rule violation is established.
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.
Detention limits: only goods or conveyances with established GST violations may be detained or confiscated under modified procedure.
Circular amends interception procedure by replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording to record release date and time. It confirms that after physical verification of a conveyance once in transit, no further physical verification should occur in another State/UT absent new information of tax evasion. Hard-copy notices/orders may serve as proof of action until portal forms are available. Detention or confiscation is limited to goods or conveyances for which a GST law or rule violation is established.
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