https://www.taxtmi.com/caselaws?id=400813 The Commissioner set aside the order, ruling in favor of the appellant in a dispute over the valuation of goods for GST purposes. The authorities' reliance on MRP for valuation was deemed invalid, as GST law mandates transaction value unless certain conditions are met. Additionally, the adjudicating authority's lack of jurisdiction and procedural deficiencies, including the inadequate show cause notice, led to the decision in favor of the appellant. The appeal was allowed, emphasizing the importance of complying with legal provisions and due process in GST cases. en-us Wed, 18 Mar 2020 00:00:00 +0530 Thu, 19 Nov 2020 09:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400813 The Commissioner set aside the order, ruling in favor of the appellant in a dispute over the valuation of goods for GST purposes. The authorities' reliance on MRP for valuation was deemed invalid, as GST law mandates transaction value unless certain conditions are met. Additionally, the adjudicating authority's lack of jurisdiction and procedural deficiencies, including the inadequate show cause notice, led to the decision in favor of the appellant. The appeal was allowed, emphasizing the importance of complying with legal provisions and due process in GST cases. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400813