https://www.taxtmi.com/caselaws?id=800759 Detention penalties under the CGST framework require a meaningful opportunity to object and be heard before an order is made. A penalty demand cannot exceed the amount quantified in the show-cause notice, as clerical error does not create an exception to that limit. Failure to upload Form GST MOV-09 and make consequential electronic-liability entries is a technical procedural lapse and does not alone invalidate an order. Goods may move in batches or lots under delivery challans referring to earlier invoices where Rule 55(5) conditions are met. Item-wise invoicing, delivery-challan wording, or e-way bill discrepancies do not by themselves establish tax evasion or justify detention penalty. en-us Thu, 08 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800759 Detention penalties under the CGST framework require a meaningful opportunity to object and be heard before an order is made. A penalty demand cannot exceed the amount quantified in the show-cause notice, as clerical error does not create an exception to that limit. Failure to upload Form GST MOV-09 and make consequential electronic-liability entries is a technical procedural lapse and does not alone invalidate an order. Goods may move in batches or lots under delivery challans referring to earlier invoices where Rule 55(5) conditions are met. Item-wise invoicing, delivery-challan wording, or e-way bill discrepancies do not by themselves establish tax evasion or justify detention penalty. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800759