Procedure regarding the stopping of vehicles for the inspection of goods in transit, and the detention, release, and confiscation of such goods and vehicles
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Goods in transit inspection procedure sets rules for detention, release, confiscation, and e-way bill verification Procedure for interception of vehicles carrying goods in transit is prescribed to ensure uniform enforcement of the Uttarakhand GST framework. A proper officer may stop a vehicle, require production of the prescribed invoice, bill of supply, delivery challan and E-way bill, and verify the documents either physically or electronically. Where no prima facie discrepancy is found, the vehicle may be allowed to proceed. Where documents are not produced or inspection is otherwise required, the officer must record the statement in Form GST MOV-01, issue an inspection order in Form GST MOV-02, and complete inspection within the prescribed time, subject to limited written extension.
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.
Goods in transit inspection procedure sets rules for detention, release, confiscation, and e-way bill verification
Procedure for interception of vehicles carrying goods in transit is prescribed to ensure uniform enforcement of the Uttarakhand GST framework. A proper officer may stop a vehicle, require production of the prescribed invoice, bill of supply, delivery challan and E-way bill, and verify the documents either physically or electronically. Where no prima facie discrepancy is found, the vehicle may be allowed to proceed. Where documents are not produced or inspection is otherwise required, the officer must record the statement in Form GST MOV-01, issue an inspection order in Form GST MOV-02, and complete inspection within the prescribed time, subject to limited written extension.
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