https://www.taxtmi.com/caselaws?id=799384 Show-cause notices, detention orders and appellate orders founded on factual errors or grounds outside the notice violate principles of natural justice by denying an effective opportunity to respond and are unsustainable. For goods returned by a job worker to the principal, e-way-bill consignment value is limited to the transaction value of the taxable job-work service and excludes the value of the principal's original goods. Where job-work charges and applicable tax remain below the prescribed threshold, an e-way bill is not mandatory and penalty under Section 129 does not arise. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799384 Show-cause notices, detention orders and appellate orders founded on factual errors or grounds outside the notice violate principles of natural justice by denying an effective opportunity to respond and are unsustainable. For goods returned by a job worker to the principal, e-way-bill consignment value is limited to the transaction value of the taxable job-work service and excludes the value of the principal's original goods. Where job-work charges and applicable tax remain below the prescribed threshold, an e-way bill is not mandatory and penalty under Section 129 does not arise. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799384