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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 – reg.
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Detention and confiscation clarified: limits on inspections, proof by hard copy notices, and confined seizure to violating consignments. Modifications clarify that the phrase 'three working days' is to be read as 'three days,' FORM GST MOV-05 release wording is revised to include date and time, and once a conveyance has undergone physical verification in transit in a State or Union territory no further physical verification should occur there unless specific information of tax evasion is received. Hard copies of prescribed notices/orders may serve as proof of initiation when portal forms are unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of the GST Acts or rules 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 and confiscation clarified: limits on inspections, proof by hard copy notices, and confined seizure to violating consignments.
Modifications clarify that the phrase "three working days" is to be read as "three days," FORM GST MOV-05 release wording is revised to include date and time, and once a conveyance has undergone physical verification in transit in a State or Union territory no further physical verification should occur there unless specific information of tax evasion is received. Hard copies of prescribed notices/orders may serve as proof of initiation when portal forms are unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of the GST Acts or rules is established.
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