High Court Rules Tax Order Unsustainable: Valuation and Show Cause Notice Flawed Under GST Section 130, Ignoring Section 74.

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....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....