https://www.taxtmi.com/caselaws?id=754229 Calcutta HC remanded matter to appellate authority for redetermination of transaction value in job work case under WBGST/CGST Act, 2017. Petitioner received goods from outside state for job work and was returning consignment when intercepted. Court found proper officer and appellate authority failed to consider whether transaction value could be determined under Section 15(1) before applying prescribed method. E-way bill requirement depends on transaction value determination. Petitioner directed to disclose all job work documents within 3 weeks for proper officer to identify transaction value. Petition disposed. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754229 Calcutta HC remanded matter to appellate authority for redetermination of transaction value in job work case under WBGST/CGST Act, 2017. Petitioner received goods from outside state for job work and was returning consignment when intercepted. Court found proper officer and appellate authority failed to consider whether transaction value could be determined under Section 15(1) before applying prescribed method. E-way bill requirement depends on transaction value determination. Petitioner directed to disclose all job work documents within 3 weeks for proper officer to identify transaction value. Petition disposed. Case-Laws GST Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754229