MoV -Forms (Notices)

If your vehicle has been seized without the proper issuance of a Memorandum of Vehicle (MoV) notice, it’s crucial to understand your rights and the procedures outlined by the Central Board of Indirect Taxes and Customs (CBIC) under the GST framework. Here’s a comprehensive guide to help you navigate this situation:

Understanding the Legal Framework

Under the Central Goods and Services Tax (CGST) Act, 2017, the procedure for interception, inspection, detention, seizure, and release of goods and conveyances in transit is detailed in Circular No. 41/15/2018-GST dated 13.04.2018. Key provisions include:

• Section 68 mandates that the person in charge of a conveyance must carry prescribed documents and allow inspection of goods.

• Section 129 outlines the procedure for detention, seizure, and release of goods and conveyances in transit.

• Rule 138A specifies the documents to be carried during the transportation of goods.

Mandatory Forms and Notices

When a vehicle is intercepted, the proper officer must follow a sequence of actions:

 FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE

FORM GST MOV-02: ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS

FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS

FORM GST FORM GST MOV-04 PHYSICAL VERIFICATION REPORT

FORM GST MOV-05 RELEASE ORDER

FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

FORM GST MOV- 07 NOTICE UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

FORM GST MOV -08 BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE

FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY

FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF

TAX, FINE AND PENALTY

 

Steps to Take if MoV Notice Was Not Issued

1. Request the Proper Documentation: Immediately ask the intercepting officer for the specific form issued during the interception. If none was provided, request the issuance of the appropriate notice.

2. File a Written Representation: Submit a written representation to the jurisdictional GST officer, highlighting the absence of the mandatory notice and requesting the release of your vehicle.

3. Seek Legal Recourse: If the issue isn’t resolved promptly, consider filing a writ petition in the High Court challenging the illegal detention of your vehicle due to non-compliance with the prescribed procedure.

   However, Before jumping to court:

   • You can file a representation or reply to the GST officer who detained the vehicle.

   • Use it to point out procedural lapses, such as no MOV-01/MOV-02 or illegal detention.

   • You can also request immediate release or withdrawal of the notice/order.

       If an order under Section 129 or 130 is passed (like MOV-09 or MOV-11), you can:

• • File a first appeal under Section 107 of the CGST Act before the Appellate Authority.

  • This is appropriate when you’ve received a final order of tax, penalty, or confiscation.

      Provisional Release, You can also submit:

• • FORM GST MOV-08 (Bond)

  • FORM GST MOV-05 (Order for provisional release)

This allows release of goods and vehicle pending the final decision, especially if the vehicle is critical to operations.

Preventive Measures

• Maintain Proper Documentation: Always carry the necessary documents, including the invoice, e-way bill, and registration papers, during the transportation of goods.

• Stay Informed: Regularly update yourself on the latest GST provisions and circulars to ensure compliance.

• Consult Legal Experts: Engage with legal professionals or firms specializing in GST matters to guide you through complex situations and ensure your rights are protected.

These forms mentioned above are standardized across India and are crucial for ensuring compliance during the movement of goods. They are typically issued by the proper officer during interception and inspection procedures.

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