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Interception of conveyances: procedures for inspection, detention, release and confiscation under GST e way bill and seizure rules. Designated proper officers may intercept conveyances to verify prescribed documents, including invoices and e-way bills (electronically or physically). If documents and goods are in order, release is immediate; otherwise the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, uploads reports in FORM GST EWB-03, concludes inspection within three working days (or authorised extension), and effects release, detention, or initiation of confiscation proceedings using the MOV series forms with demands recorded in the electronic liability ledger.
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Provisions expressly mentioned in the judgment/order text.
Interception of conveyances: procedures for inspection, detention, release and confiscation under GST e way bill and seizure rules.
Designated proper officers may intercept conveyances to verify prescribed documents, including invoices and e-way bills (electronically or physically). If documents and goods are in order, release is immediate; otherwise the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, uploads reports in FORM GST EWB-03, concludes inspection within three working days (or authorised extension), and effects release, detention, or initiation of confiscation proceedings using the MOV series forms with demands recorded in the electronic liability ledger.
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