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
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Interception of conveyances under GST: procedures for inspection, detention, release and confiscation of goods in transit. Designated proper officers may intercept conveyances for verification of prescribed documents, including valid e-way bills, and must release vehicles where prima facie no discrepancy exists. Failure to produce documents triggers recorded statements (FORM GST MOV-01), orders for physical verification (FORM GST MOV-02) and completion within three days unless extended (FORM GST MOV-03), with final reports uploaded to the portal. Detention orders (FORM GST MOV-06/MOV-07) and release orders (FORM GST MOV-05) follow inspection; release may occur on payment of tax and penalty, or on furnishing bond and bank guarantee (FORM GST MOV-08), while unpaid demands or evasion may lead to confiscation proceedings (FORM GST MOV-10/MOV-11) after opportunity of hearing.
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 of conveyances under GST: procedures for inspection, detention, release and confiscation of goods in transit.
Designated proper officers may intercept conveyances for verification of prescribed documents, including valid e-way bills, and must release vehicles where prima facie no discrepancy exists. Failure to produce documents triggers recorded statements (FORM GST MOV-01), orders for physical verification (FORM GST MOV-02) and completion within three days unless extended (FORM GST MOV-03), with final reports uploaded to the portal. Detention orders (FORM GST MOV-06/MOV-07) and release orders (FORM GST MOV-05) follow inspection; release may occur on payment of tax and penalty, or on furnishing bond and bank guarantee (FORM GST MOV-08), while unpaid demands or evasion may lead to confiscation proceedings (FORM GST MOV-10/MOV-11) after opportunity of hearing.
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