Interception of conveyances: procedures for document verification, inspection, detention, release and confiscation using prescribed forms. Designation and powers of proper officers permit interception of conveyances for verification and inspection, with carriage and verification of the e-way bill required; prescribed forms govern recording, physical verification, reporting and release. Detention is to be effected by issuing statutory detention notices and orders specifying tax and penalty, with release possible on payment or furnishing of bond and bank guarantee; failure to pay triggers confiscation proceedings under section 130 and final orders in FORM GST MOV-11 transfer title to the Government, with demands uploaded to the electronic liability register.
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 document verification, inspection, detention, release and confiscation using prescribed forms.
Designation and powers of proper officers permit interception of conveyances for verification and inspection, with carriage and verification of the e-way bill required; prescribed forms govern recording, physical verification, reporting and release. Detention is to be effected by issuing statutory detention notices and orders specifying tax and penalty, with release possible on payment or furnishing of bond and bank guarantee; failure to pay triggers confiscation proceedings under section 130 and final orders in FORM GST MOV-11 transfer title to the Government, with demands uploaded to the electronic liability register.
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