https://www.taxtmi.com/caselaws?id=759156 In GST detention proceedings, the Court applied section 129(1)(a) of the CGST Act and held that release must be worked out on invoice value where that provision governs; the authorities were not justified in shifting to the alternative valuation basis under section 129(1)(b) read with section 20 of the IGST Act. Relying on earlier decisions, the Court found no reason to depart from that approach and directed fresh action in accordance with section 129(1)(a). The detention order was set aside. en-us Sat, 21 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759156 In GST detention proceedings, the Court applied section 129(1)(a) of the CGST Act and held that release must be worked out on invoice value where that provision governs; the authorities were not justified in shifting to the alternative valuation basis under section 129(1)(b) read with section 20 of the IGST Act. Relying on earlier decisions, the Court found no reason to depart from that approach and directed fresh action in accordance with section 129(1)(a). The detention order was set aside. Case-Laws GST Sat, 21 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759156