Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]
Detention / Attachment of Goods and Records
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Interception and detention of goods in transit under GST: document verification, release, and confiscation procedures explained. Procedure for interception of conveyances carrying goods in movement under the GST framework requires an authorised proper officer to verify documents and e-way bill particulars, permit movement where no discrepancy is found, and conduct detention and physical verification where prescribed documents are not produced. The instructions set out the forms, time limits, release mechanism, payment through the electronic liability register, and the use of bond and bank guarantee where release is sought on security. They also explain when minor errors in the invoice or e-way bill may not lead to proceedings under section 129, and when confiscation proceedings under section 130 may be initiated.
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.
Interception and detention of goods in transit under GST: document verification, release, and confiscation procedures explained.
Procedure for interception of conveyances carrying goods in movement under the GST framework requires an authorised proper officer to verify documents and e-way bill particulars, permit movement where no discrepancy is found, and conduct detention and physical verification where prescribed documents are not produced. The instructions set out the forms, time limits, release mechanism, payment through the electronic liability register, and the use of bond and bank guarantee where release is sought on security. They also explain when minor errors in the invoice or e-way bill may not lead to proceedings under section 129, and when confiscation proceedings under section 130 may be initiated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.