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 Circular No. 41/15/2018-GST dated 13.04.2018
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Interception procedure: only goods or conveyances shown to violate GST provisions may be detained; repeat checks barred absent new information. Timeline language is amended so 'three working days' becomes 'three days' and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments.
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: only goods or conveyances shown to violate GST provisions may be detained; repeat checks barred absent new information.
Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments.
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