The GST Council has recommended that goods vehicles be intercepted only on specific intelligence with prior authorisation of an officer not below Joint Commissioner, while generally prohibiting interception merely because a vehicle passes through a transit state.
The 57th GST Council has recommended major changes to the GST framework governing interception, inspection and detention of goods in transit.
Under the proposed rules, a vehicle carrying goods may be intercepted only on the basis of specific intelligence and with authorisation from an officer not below the rank of Joint Commissioner.
Inspection and further detention or seizure action would ordinarily be permitted where either the supplier or recipient is located or registered in the state where interception takes place. The Council has specifically recommended no interception in transit states merely because the vehicle passes through them.
An exception would apply where no e-way bill has been generated or the vehicle carries no document showing the origin or destination of the goods. In such cases, inspection or detention may take place irrespective of jurisdiction. CA Sansaar