https://www.taxtmi.com/article/detailed?id=8927 An opportunity of hearing is a mandatory precondition before determining tax, interest or penalty under the GST detention regime; notice must be served upon the person on whom liability is proposed, and service on the driver or person-in-charge alone does not satisfy the statutory requirement. Administrative circulars or prescribed forms binding officers do not dispense with the statutory duty to notify the owner. Facts relevant to culpability, including possession of invoices and portal failures affecting e-waybill generation, must be considered at the hearing before imposing penalty. en-us Fri, 31 Jan 2020 07:28:27 +0530 Fri, 31 Jan 2020 07:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8927 An opportunity of hearing is a mandatory precondition before determining tax, interest or penalty under the GST detention regime; notice must be served upon the person on whom liability is proposed, and service on the driver or person-in-charge alone does not satisfy the statutory requirement. Administrative circulars or prescribed forms binding officers do not dispense with the statutory duty to notify the owner. Facts relevant to culpability, including possession of invoices and portal failures affecting e-waybill generation, must be considered at the hearing before imposing penalty. Articles Goods and Services Tax - GST Fri, 31 Jan 2020 07:28:27 +0530 https://www.taxtmi.com/article/detailed?id=8927