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 25.04.2018.
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Interception of conveyances: release limited to non-violating consignments; detention only for violating consignments under GST rules. The circular amends interception procedures by replacing 'three working days' with 'three days' and revising FORM GST MOV-05 release wording. It confirms that once physical verification during transit has occurred at one place, further verification in the State is not required unless specific information of evasion arises. Hard copies of prescribed notices/orders may serve as proof of initiation between tax authorities where electronic forms are unavailable. Detention or confiscation is limited to goods or conveyances proven to violate the GST Act or rules, with an illustration showing only non-compliant consignments are subject to detention/confiscation.
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: release limited to non-violating consignments; detention only for violating consignments under GST rules.
The circular amends interception procedures by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It confirms that once physical verification during transit has occurred at one place, further verification in the State is not required unless specific information of evasion arises. Hard copies of prescribed notices/orders may serve as proof of initiation between tax authorities where electronic forms are unavailable. Detention or confiscation is limited to goods or conveyances proven to violate the GST Act or rules, with an illustration showing only non-compliant consignments are subject to detention/confiscation.
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