GOOD DETAINMENT

[NAMAN DOKANIA]

Goods were detained by the officer during movement of goods, without e-way bill at 18th August 2021 around 12 Pm. No seizure list issued till now. Neither MOV-01 nor MOV-02 was also issued.

What course of action can the assessee take ??

Is there any time limit for issunace of Seizure List??

What will happen if MOV-01 goods not issued within 24 Hours/?

How will 24 hours be calculated, as no physical documents existed. Only goods has been detained and kept at police station?

[KASTURI SETHI]

SH.NAMAN DOKANIA Ji,

Your questions are not complicated. All experts on this forum know the answers to your queries. My sincere, honest and impartial advice is as under :-

There is a great gulf between legal position and practical situation. The department is not in the wrong in this scenario.I am confident and hopeful you have grasped what I want to say. I cannot write more than this.

[ABHISHEK TRIPATHI]

For time limit and all refer Circular No. 41/15/2018-GST and corresponding state circular. You just co-operate with the department and produce all the documents and thereafter if needed reply properly to his notice.

[KASTURI SETHI]

I support the views of Sh.Abhishek Tripathi, Sir.

[KASTURI SETHI]

"Idealism without pragmatism is impotent and pragmatism without idealism is meaningless."

Richard Nixon

Former President of USA

AI Summary

Goods detention for missing e-way bill: cooperate, produce documents and follow circular guidance to address detention. Goods detained in transit for absence of an e-way bill while no seizure list or MOV-01/MOV-02 has been issued; questions arise about the time limit for issuing a seizure list and calculation of the 24-hour period for MOV forms where only physical detention occurred. Advisers reference Circular No. 41/15/2018-GST and corresponding state guidance, and recommend cooperating with authorities, producing documents promptly, and responding to departmental notices.