Modification of 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 Circular conveyed vide Memo no.1761/GST-2, dated 04.06.2018.
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Interception procedure modified: release wording standardized and detention limited to consignments with GST non-compliance, hard-copy proof allowed. The circular modifies transit enforcement: replace 'three working days' with 'three days' and fix FORM GST MOV-05 release wording. Where a conveyance has been physically verified in transit, no further verification in the State is to occur absent fresh information of evasion; hard-copy notices/orders may be used as proof between tax authorities while portal forms remain unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of GST law or rules is established, allowing selective action against non-compliant consignments on a multi-consignment conveyance.
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 procedure modified: release wording standardized and detention limited to consignments with GST non-compliance, hard-copy proof allowed.
The circular modifies transit enforcement: replace "three working days" with "three days" and fix FORM GST MOV-05 release wording. Where a conveyance has been physically verified in transit, no further verification in the State is to occur absent fresh information of evasion; hard-copy notices/orders may be used as proof between tax authorities while portal forms remain unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of GST law or rules is established, allowing selective action against non-compliant consignments on a multi-consignment conveyance.
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