Physical verification order under GST: conveyance detained, goods inspected and movement prohibited pending verification. Order for physical verification under section 68(3) CGST or section 20 IGST where a conveyance was intercepted and documents were not tendered or found defective, or genuineness/quantity or e way bill required verification. The person in charge is directed to station the conveyance at a specified place at their risk, permit and assist physical verification and inspection of goods and documents, and not to move or part with the goods until further orders; the order is issued by the proper officer and addressed to the owner/driver/person in charge.
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.
Physical verification order under GST: conveyance detained, goods inspected and movement prohibited pending verification.
Order for physical verification under section 68(3) CGST or section 20 IGST where a conveyance was intercepted and documents were not tendered or found defective, or genuineness/quantity or e way bill required verification. The person in charge is directed to station the conveyance at a specified place at their risk, permit and assist physical verification and inspection of goods and documents, and not to move or part with the goods until further orders; the order is issued by the proper officer and addressed to the owner/driver/person in charge.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.