The Maharashtra state government has notified the rules towards issuance of FORM GST DRC-07 for the seized vehicles beneath the e-way bill provisions. “In the Maharashtra Goods and Services Tax Department (MGSTD), the activity of interception of conveyances for verification of E-way bill is carried out by Enforcement officers as well as Non-enforcement (Nodal) officers.” The proper officers in the Maharashtra State from the rank of State Tax Officers (STOs) to Deputy Commissioners of State Tax are positioned towards the interception of the vehicle for the verification of the e-way bill. In the interception, the proper officer is needed to opt for numerous legal actions for the breach of the provision of the e-way bill.
On the payment of the subjected tax along with the penalty in FORM GST DRC-03 (Voluntary Tax Payment Form) or submission of security in the form of Bank guarantee by the assessee, the proper officer discharged the seized vehicles. If the assessee does not furnish the FORM GST DRC-03 and has the intention to furnish a petition with respect to the findings of the proper officer then the proper officer is needed to provide FORM GST DRC-07 (Digital Summary of the Demand Order). In the physical forms, the proper officer issues many order, till the time the process of the petition was not formed online on the GSTN back office (BO). in this duration the consignor/consignee/transporter furnish the petition to the jurisdictional appellate authority of the proper officer who had passed these order.
It is important for the proper officer to pass various orders online on BO this is because the procedure of the appeal is now online. For the current case, the proper officer excluding the investigation/enforcement officer would unable to pass the online orders in GST E-way bill MOV forms as MOV forms/orders are currently bundled with Enforcement Module and FORM GST DRC-07 could exclusively be provided either via investigation officer or the jurisdictional officer.
The circular notified by the state government specified that various issues are being collected via the proper officers seized for the interception work for their incapability to provide the FORM GST-DRC-07 for the concern in which they would not hold any territorial jurisdiction for the assessee associated with the detained vehicle. Because of the inability of the proper officer to provide FORM GST DRC-07 online, the assessee is not in the condition to use his right to file the petition on the system. Rules to provide FORM GST DRC-07.
