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 Trade Circular No. 08/2018 dated 16.04.2018.
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Interception of conveyances: procedure clarified to limit detention to consignments with GST violations and accept hard-copy notices. The Circular modifies interception procedure by replacing 'three working days' with 'three days' and revising FORM GST MOV-05 release wording; confirms that a single physical verification prevents further re-verification of the same conveyance across States unless new information of evasion appears; allows hard-copy notices/orders to serve as proof between tax authorities when portal FORMS are unavailable; and restricts detention/confiscation to only those goods or conveyances where a GST breach is established, with consignments supported by valid e-way bills to be released.
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 conveyances: procedure clarified to limit detention to consignments with GST violations and accept hard-copy notices.
The Circular modifies interception procedure by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording; confirms that a single physical verification prevents further re-verification of the same conveyance across States unless new information of evasion appears; allows hard-copy notices/orders to serve as proof between tax authorities when portal FORMS are unavailable; and restricts detention/confiscation to only those goods or conveyances where a GST breach is established, with consignments supported by valid e-way bills to be released.
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