https://www.taxtmi.com/circulars?id=69898 Uniformity in proceedings by mobile squad units under the Uttar Pradesh GST framework is addressed by deleting paragraph 11 of the earlier circular governing detention, release, seizure, and related action during transport of goods. The deleted paragraph had permitted a Proper Officer, where transported goods were found to be moved with an intention of tax evasion, to bypass proceedings under Section 129 and proceed directly under Section 130 for seizure of goods and vehicle, including issuance of FORM GST MOV-10 and electronic uploading of the summary in FORM GST DRC-01. en-us Wed, 21 Oct 2020 00:00:00 +0530 Mon, 04 May 2026 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69898 Uniformity in proceedings by mobile squad units under the Uttar Pradesh GST framework is addressed by deleting paragraph 11 of the earlier circular governing detention, release, seizure, and related action during transport of goods. The deleted paragraph had permitted a Proper Officer, where transported goods were found to be moved with an intention of tax evasion, to bypass proceedings under Section 129 and proceed directly under Section 130 for seizure of goods and vehicle, including issuance of FORM GST MOV-10 and electronic uploading of the summary in FORM GST DRC-01. Circulars GST - States Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69898