Procedure for stopping vehicles for inspection of goods during transit, and for the detention, release, and confiscation of such goods and the vehicle being transported.
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Transit goods inspection procedure outlines detention, provisional release, and confiscation steps for vehicles, documents, and e-way bills. Prescribes the procedure for stopping vehicles carrying goods in transit, verifying documents and e-way bills, conducting physical inspection, and issuing the prescribed forms. It provides for release where no discrepancy is found, detention under section 129 where tax and penalty are payable, provisional release on bond and bank guarantee, and demand orders in FORM GST MOV-09. It further provides for confiscation proceedings under section 130 through FORM GST MOV-10 and FORM GST MOV-11, including redemption on payment of fine, tax, penalty and other charges, with related demands recorded in the electronic liability register.
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.
Transit goods inspection procedure outlines detention, provisional release, and confiscation steps for vehicles, documents, and e-way bills.
Prescribes the procedure for stopping vehicles carrying goods in transit, verifying documents and e-way bills, conducting physical inspection, and issuing the prescribed forms. It provides for release where no discrepancy is found, detention under section 129 where tax and penalty are payable, provisional release on bond and bank guarantee, and demand orders in FORM GST MOV-09. It further provides for confiscation proceedings under section 130 through FORM GST MOV-10 and FORM GST MOV-11, including redemption on payment of fine, tax, penalty and other charges, with related demands recorded in the electronic liability register.
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