Interception of conveyances: procedures for inspection, detention, release, confiscation, bond, payment and auction under GST. Designated proper officers may intercept conveyances to verify prescribed documents and the e-way bill; if documents are not produced or defects found they record the statement in FORM GST MOV-01, issue FORM GST MOV-02 for physical verification, upload Part A of FORM GST EWB-03 within 24 hours, complete inspection within three working days (or obtain FORM GST MOV-03 extension), record results in FORM GST MOV-04 and Part B of FORM GST EWB-03, and either release by FORM GST MOV-05 or detain by FORM GST MOV-06 with notice in FORM GST MOV-07 leading to demand in FORM GST MOV-09, provisional release on bond (FORM GST MOV-08), and, if unpaid, confiscation proceedings in FORM GST MOV-10/MOV-11 and auction.
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: procedures for inspection, detention, release, confiscation, bond, payment and auction under GST.
Designated proper officers may intercept conveyances to verify prescribed documents and the e-way bill; if documents are not produced or defects found they record the statement in FORM GST MOV-01, issue FORM GST MOV-02 for physical verification, upload Part A of FORM GST EWB-03 within 24 hours, complete inspection within three working days (or obtain FORM GST MOV-03 extension), record results in FORM GST MOV-04 and Part B of FORM GST EWB-03, and either release by FORM GST MOV-05 or detain by FORM GST MOV-06 with notice in FORM GST MOV-07 leading to demand in FORM GST MOV-09, provisional release on bond (FORM GST MOV-08), and, if unpaid, confiscation proceedings in FORM GST MOV-10/MOV-11 and auction.
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