Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 25.04.2018.

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..... hal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi .....

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..... ding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the HPGST Act across all the field formations, in exercise of the powers conferred under section 168 of the Himachal Pradesh Goods and Services Tax Act, I hereby issue the following modifications to the said Circular:- (i) In para 2 (e) of the said Circular, the expression "three workin .....

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..... y the State tax officers is not being intimated to the state tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to a .....

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