{"id":77216,"date":"2026-11-02T08:31:40","date_gmt":"2026-11-02T08:31:40","guid":{"rendered":""},"modified":"2026-11-02T08:31:40","modified_gmt":"2026-11-02T08:31:40","slug":"specificity-of-show-cause-notices-protects-job-work-movements-from-detention-penalties-where-no-tax-liability-arises","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77216","title":{"rendered":"Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises."},"content":{"rendered":"<p>Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises.<br \/>Case-Laws<br \/>GST<br \/>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&#39;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.<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=105703\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises.Case-LawsGSTSection 129(1) detention-penalty proceedings require a show-cause notice to identify the specific statutory provisions and &#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-77216","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77216","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=77216"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77216\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}