Interception of conveyances for document and e-way bill verification, detention, release, and confiscation procedures specified. Designated proper officers may intercept conveyances to verify invoices, delivery challans and e-way bills. If documents are missing or discrepancies are found, the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, completes inspection within three working days (extendable by FORM GST MOV-03), reports results in FORM GST MOV-04 and uploads findings on the common portal. Detention follows under section 129 via FORM GST MOV-06 and FORM GST MOV-07; release, security, payment, objection handling (FORM GST MOV-08/MOV-09) and confiscation (FORM GST MOV-10/MOV-11) procedures and portal reporting are prescribed.
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 for document and e-way bill verification, detention, release, and confiscation procedures specified.
Designated proper officers may intercept conveyances to verify invoices, delivery challans and e-way bills. If documents are missing or discrepancies are found, the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, completes inspection within three working days (extendable by FORM GST MOV-03), reports results in FORM GST MOV-04 and uploads findings on the common portal. Detention follows under section 129 via FORM GST MOV-06 and FORM GST MOV-07; release, security, payment, objection handling (FORM GST MOV-08/MOV-09) and confiscation (FORM GST MOV-10/MOV-11) procedures and portal reporting are prescribed.
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