Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises.
Case-Laws
GST
Section 129(1) detention-penalty proceedings require a show-cause notice to identify the specific statutory provisions and rules allegedly contravened. A generic allegation of breach of the Act and Rules prevents an effective response and breaches natural justice, invalidating a demand founded on unstated provisions. Goods accepted as having been sent for job work may move without payment of tax. Where the transaction's job-work character and supporting material are accepted, delayed generation of an e-way bill does not change that character; consequently, a detention penalty computed by reference to tax not payable is unsustainable.
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