High Court Rules Tax Order Unsustainable: Valuation and Show Cause Notice Flawed Under GST Section 130, Ignoring Section 74. https://www.taxtmi.com/highlights?id=69022 Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by taking recourse u/s 130 of the GST Act and not taking a recourse to Section 74, the order impugned is clearly unsustainable. - HC en-us Fri, 31 Mar 2023 17:19:15 +0530 Fri, 31 Mar 2023 17:19:15 +0530 TaxTMI RSS Generator High Court Rules Tax Order Unsustainable: Valuation and Show Cause Notice Flawed Under GST Section 130, Ignoring Section 74. https://www.taxtmi.com/highlights?id=69022 Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by taking recourse u/s 130 of the GST Act and not taking a recourse to Section 74, the order impugned is clearly unsustainable. - HC Highlights GST Fri, 31 Mar 2023 17:19:15 +0530 https://www.taxtmi.com/highlights?id=69022