Carriage of undeclared goods liable to tax, penalty and seizure when transported beyond declared documents. Vehicles carrying consignments must carry prescribed tax and transport documents and allow inspection on interception. Goods transported in excess of quantities declared in invoices, e-waybills, permits or challans are treated as unaccounted and as intended supply within the State, liable to tax, penalty and cess. Goods, conveyances and related documents moved or stored in contravention of the Act or rules are liable to detention or seizure and will be released only after realisation of tax and penalty or payment of security.
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.
Carriage of undeclared goods liable to tax, penalty and seizure when transported beyond declared documents.
Vehicles carrying consignments must carry prescribed tax and transport documents and allow inspection on interception. Goods transported in excess of quantities declared in invoices, e-waybills, permits or challans are treated as unaccounted and as intended supply within the State, liable to tax, penalty and cess. Goods, conveyances and related documents moved or stored in contravention of the Act or rules are liable to detention or seizure and will be released only after realisation of tax and penalty or payment of security.
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