TMI BlogModification of 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 CCT Circular No. GST-02/2018-19 dated 16.04.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation of such goods and conveyances, as clarified in CCT Circular No. GST-02/2018-19 dated 16.04.2018 - regarding Attention is invited to CCT Circular No. GST-02/2018-19 dated 16 th April, 2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified. 2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the Karnataka Goods and Services Tax Act, (hereinafter referred to as the KGS T Act ), in exercise of the powers conferred under section 168(1) of the KGS T Act, the following modifications are hereby iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration : Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer. 4. Now, various representations have been received regarding imposition of penalty in case of minor discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the KGST Act or the rules made thereunder. It has been informed that proceedings under section 129 of the KGST Act are being initiated for every mistake in the documents mentioned in para 5 above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the KGST Act may be initiated. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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