{"id":77182,"date":"2026-10-30T09:48:22","date_gmt":"2026-10-30T09:48:22","guid":{"rendered":""},"modified":"2026-10-30T09:48:22","modified_gmt":"2026-10-30T09:48:22","slug":"pure-legal-grounds-and-compliant-job-work-documentation-limit-gst-detention-where-no-taxable-supply-or-contravention-is-established","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77182","title":{"rendered":"Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established."},"content":{"rendered":"<p>Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.<br \/>Case-Laws<br \/>GST<br \/>Pure questions of law arising from facts already on record may be raised as additional grounds where necessary to determine tax liability. Amendments to Section 129 affecting the amount payable for release do not remove the proper officer&#39;s detention power; reliance on the pre-amended release provision is erroneous but does not itself make detention proceedings void from inception. Goods returned after job work may move without tax where the e-way bill and delivery challan identify job work and contain prescribed particulars. Absence of IGST, without a charging provision or taxable supply, does not by itself establish a contravention supporting detention.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105616\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.Case-LawsGSTPure questions of law arising from facts already on record may be raised as additional grounds where necessa&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77182","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77182"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77182\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}