GST transit interception procedure revised by deleting the direct seizure instruction for alleged tax evasion cases. Uniformity in proceedings by mobile squad units under the Uttar Pradesh GST framework is addressed by deleting paragraph 11 of the earlier circular governing detention, release, seizure, and related action during transport of goods. The deleted paragraph had permitted a Proper Officer, where transported goods were found to be moved with an intention of tax evasion, to bypass proceedings under Section 129 and proceed directly under Section 130 for seizure of goods and vehicle, including issuance of FORM GST MOV-10 and electronic uploading of the summary in FORM GST DRC-01.