Goods detained shall be released only after payment of the applicable tax and penalty.

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Goods detained shall be released only after payment of the applicable tax and penalty.

 

Regulatory Framework:-

As per Rule 138B, 

Authorised GST Officer has power to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.

Read the Full Text of Rule 138B

As per Rule 138C, 

A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. 

Read the Full Text of Rule 138C

As per Sec. 129C

where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, on payment of the applicable tax and penalty. 

Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.

Read the Full Text of Section 129C

 

Visit www.ewaybill.me to get all the updates and information about the E Way Bill Regulatory Framework.

 

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