https://www.taxtmi.com/caselaws?id=435972 HC held that tax assessment under Section 130 GST Act was invalid as department failed to follow proper procedure under Section 74. Penalty under Section 130 could not be levied without establishing intent to evade tax. Service of notice on firm's accountant was improper as Section 169 requires service on taxable person or authorized representative. Goods valuation based on eye estimation violated Section 15 requirements for proper valuation methodology. Entire proceedings were quashed and order set aside. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435972 HC held that tax assessment under Section 130 GST Act was invalid as department failed to follow proper procedure under Section 74. Penalty under Section 130 could not be levied without establishing intent to evade tax. Service of notice on firm's accountant was improper as Section 169 requires service on taxable person or authorized representative. Goods valuation based on eye estimation violated Section 15 requirements for proper valuation methodology. Entire proceedings were quashed and order set aside. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435972