Interception of goods in transit requires e-way bill verification and prescribed forms for detention, release or confiscation. Designated proper officers may intercept conveyances to verify prescribed documents, including the e-way bill, require production of documents and record statements in FORM GST MOV-01; if inspection is warranted, the officer issues FORM GST MOV-02, conducts physical verification within three working days (extendable by FORM GST MOV-03), uploads reports in FORM GST EWB-03, and on finding discrepancies may detain goods under section 129 with FORM GST MOV-06, propose tax and penalty (FORM GST MOV-07), allow release on payment or bond (FORM GST MOV-08), or proceed to confiscation under section 130 with FORM GST MOV-10 and FORM GST MOV-11, with all actions reflected on the common portal and electronic liability ledger.
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 goods in transit requires e-way bill verification and prescribed forms for detention, release or confiscation.
Designated proper officers may intercept conveyances to verify prescribed documents, including the e-way bill, require production of documents and record statements in FORM GST MOV-01; if inspection is warranted, the officer issues FORM GST MOV-02, conducts physical verification within three working days (extendable by FORM GST MOV-03), uploads reports in FORM GST EWB-03, and on finding discrepancies may detain goods under section 129 with FORM GST MOV-06, propose tax and penalty (FORM GST MOV-07), allow release on payment or bond (FORM GST MOV-08), or proceed to confiscation under section 130 with FORM GST MOV-10 and FORM GST MOV-11, with all actions reflected on the common portal and electronic liability ledger.
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