Detention/seizure notice (s.129(3), MOV-07): how to reply

Goods/conveyance detained in transit for movement without a valid e-way bill or other s.129 ground

Filed through GST portal: MOV module / written objection.

7 days from service. Set by the statute or rules; counted from service.

Unverified: This is to be confirmed against the notified text.

Filed as a written objection on the GST portal; no form is annexed.

• facts of detention: place, date, vehicle, goods, stated ground
• genuineness proof: invoice / e-way bill / transporter documents
• Circular 64/38/2018-GST clerical-error plea where the defect is minor
• the 7-day MOV-07-to-order timeline as a procedural point
• alternative prayer for release on bond/security under s.129(1)(c)

Establish genuineness of the movement first, invoice, e-way bill and transporter documents, then plead the specific ground MOV-07 states. Where the defect is a minor/clerical e-way bill error (wrong vehicle number, minor address mismatch, etc.), invoke Circular 64/38/2018-GST's clerical-error relief as an alternative to disputing s.129 wholesale. Flag the 7-day timeline pointedly: verify any specific HC ruling on orders passed outside the statutory window before naming it, since none is pre-supplied here.

1. Facts of detention

   Place, date, vehicle, goods and the ground of detention stated in MOV-07.

2. Genuineness of the transaction

   Invoice, e-way bill and transporter documents establishing the movement was genuine.

3. Clerical-error plea (in the alternative)Optional

   Where applicable, plead a minor/clerical e-way bill error under Circular 64/38/2018-GST rather than a s.129 violation.

4. Prayer

   Request release of the goods/conveyance without penalty, or in the alternative on bond/security under s.129(1)(c).

• Section 129(3), CGST Act, 2017