https://www.taxtmi.com/caselaws?id=449030 The dominant issue was whether detention and penalty orders could be sustained when the adjudicating authority imposed penalty on a ground not stated in the show cause notice, despite the goods being accompanied by an expired e-way bill. The HC held that the show cause notice confines the authority's jurisdiction and is a mandatory safeguard under audi alteram partem; travelling beyond it deprives the affected party of a fair opportunity to rebut the case. Since the penalty was founded on reasons never put to the petitioner in the notice, the proceedings violated principles of natural justice. Consequently, the impugned detention/penalty orders were quashed by writ of certiorari and the petition was allowed. en-us Thu, 25 Jan 2024 00:00:00 +0530 Wed, 07 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449030 The dominant issue was whether detention and penalty orders could be sustained when the adjudicating authority imposed penalty on a ground not stated in the show cause notice, despite the goods being accompanied by an expired e-way bill. The HC held that the show cause notice confines the authority's jurisdiction and is a mandatory safeguard under audi alteram partem; travelling beyond it deprives the affected party of a fair opportunity to rebut the case. Since the penalty was founded on reasons never put to the petitioner in the notice, the proceedings violated principles of natural justice. Consequently, the impugned detention/penalty orders were quashed by writ of certiorari and the petition was allowed. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449030