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Interception of conveyances: procedure for inspection, detention, release, confiscation and electronic liability accounting with specified forms. Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the 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.
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Interception of conveyances: procedure for inspection, detention, release, confiscation and electronic liability accounting with specified forms.
Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger.
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