https://www.taxtmi.com/circulars?id=69231 Proper officers may intercept vehicles lacking prescribed transport documents, conduct physical verification recorded in Part A/Part B reports, and seize goods or vehicles where prima facie tax evasion is found. A Show Cause Notice stating tax and penalty is issued and a hearing afforded; goods may be provisionally released on deposit of tax and penalty, or on bond and bank guarantee, with special expedited release for perishable or hazardous goods. Seized goods vest in Government and may be auctioned after prescribed procedures. en-us Wed, 16 Aug 2017 00:00:00 +0530 Sat, 28 Feb 2026 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69231 Proper officers may intercept vehicles lacking prescribed transport documents, conduct physical verification recorded in Part A/Part B reports, and seize goods or vehicles where prima facie tax evasion is found. A Show Cause Notice stating tax and penalty is issued and a hearing afforded; goods may be provisionally released on deposit of tax and penalty, or on bond and bank guarantee, with special expedited release for perishable or hazardous goods. Seized goods vest in Government and may be auctioned after prescribed procedures. Circulars GST - States Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69231