Guidelines for Transportation, Inspection, Detention, and Confiscation of Goods under Uttar Pradesh GST Act, 2017

Interception and detention of goods: non compliant transport may be detained, seized and released on payment or security.

Proper officers may intercept vehicles lacking prescribed transport documents, conduct physical verification recorded in Part A/Part B reports, and seize goods or vehicles where prima facie tax evasion is found. A Show Cause Notice stating tax and penalty is issued and a hearing afforded; goods may be provisionally released on deposit of tax and penalty, or on bond and bank guarantee, with special expedited release for perishable or hazardous goods. Seized goods vest in Government and may be auctioned after prescribed procedures.