When goods are intercepted without a valid e-way bill or with document discrepancies, the officer issues MOV forms and may detain the goods and vehicle under Section 129. In serious cases, confiscation under Section 130 may be proposed.
GST, Chhattisgarh
What this notice means
Penalty under Section 129 is generally 200% of the tax payable (for taxable goods where the owner comes forward). Minor technical errors without intention to evade have been held not to justify the full penalty in many decisions.
Common reasons it is issued
- E-way bill not generated or expired
- Mismatch in vehicle number, quantity or description
- Invoice not accompanying the goods
Time limit to respond
The officer must issue the notice (MOV-07) within 7 days of the detention or seizure, and pass the order (MOV-09) within 7 days from the service of that notice (Section 129(3)). Reply to MOV-07 within the time it gives. Appeal within three months of the order. From 1 October 2025 the appeal needs a pre-deposit of 10% of the penalty (earlier 25%); where the notice was issued before that date, courts have held the new rule does not apply.
Documents to keep ready
- Invoice, e-way bill, LR and vehicle details
- MOV-01, MOV-02, MOV-04 and MOV-07 issued
- Explanation for the discrepancy
How we handle it
- Review the MOV documents and the alleged violation
- File the reply to MOV-07 and attend the hearing
- Arrange release on payment of penalty or bond where needed
- File an appeal against the MOV-09 order
Points to note
- Technical or clerical mistakes can be argued as not attracting full penalty
- Payment made to release goods does not stop you from appealing
What usually comes next
- First Appeal u/s 107Appealing the penalty order
- Tax Notices and Appeals in ChhattisgarhGST offices and tribunal for Chhattisgarh
Frequently asked questions
Can I get goods released quickly?
Yes, on payment of the penalty under Section 129 (which can later be challenged in appeal) or in the manner allowed by the officer.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.