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TMI BlogProcedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyances reg. Madam/Sir, Sub-section (1) of section 68 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the (HPGST Act ) stipulates that the person-in-charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person in charge of the conveyance shall be validated in such manner as may be prescribed. Sub section (3) of the said section provides that where any conveyance referred to in sub-section (1) of the said section is intercepted by the proper officer at any place, he may require the person-in-charge of the conveyance to produce the documents for verification, and the said person shall be liable to produce the documents and also allow the inspection of goods. 1.1 Rules 138 to 138D of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the HPGST Rules ) lay down, in detail, the provisions relating to e-way bills. As per the said provisions, in case of transportation of goods by road, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through sms by sending EWBVER EWB_NO to mobile number 77382 99899(For e.g. EWBVER 120100231897). (c) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the HPGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the HPGST Act vide notification No. 12-4/78-EXN-Tax-Part dated 30th June, 2017. (d) Where the person incharge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection he shall record a statement of the person incharge of the conveyance in FORM GST MOV-01 .In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02 , requiring the person in charge of the conveyance to station the conveyance at the place mentioned in such order and allow the inspection of the goods. The proper officer shall, within twenty-four hours of the aforementioned issuance of FORM GST MOV-02 , prepare a report in Part A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the HPGST Act. (i) Where the owner of the goods, or the person authorized by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the HPGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the HPGST Act. The finalisation of the proceedings under section 129 of the HPGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings. (j) Where any objections are filed against the proposed amount of tax and penalty payable, the proper officer shall consider suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods released. The order in FORM GST MOV-11shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the HPGST Act. Once an order of confiscation of goods is passed in FORM GST MOV-11, the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn. (o) An order of confiscation of conveyance shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person incharge of the conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the State Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fine imposed in lieu of confiscation and get the conveyanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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