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In GST law there is no provisions for determination of value on the basis of MRP. Therefore, the order passed by the adjudicating authority is contrary to the provision of CGST Act, 2017 and not sustainable.

Goods in transit- the appellant has filed the appeal on various grounds which are summarized as under : (i) that the impugned order is passed by the adjudicating authority under Section 130 is without jurisdiction illegal, perverse, issued in arbitrary manner, is highly erroneous and merely on presumption and assumption basis without considering the facts and circumstances of the case. (ii) that no SCN was issued and the same was issued was non-speaking and the same did not disclose the material facts on the basis of which the notice was issued. It is trite law that SCN should set out clearly grounds for proposed action. (iii) that the adjudicating authority has determined the value of goods without conducting any enquiry for the genuineness or say compare the product in the market with same product or say without any basis totally on presumptions basis. (iv) that in the facts and circumstances of the case and in law, it is not justified by the adjudicating authority to levy tax, Penalty and fines whereby the supply is out to out State by the supplier and neither the consignor nor consignee belongs to the State of Rajasthan. Held that- In the instant case nothing was brought on record by the adjudicating authority to substantiate that the appellant has undervalued the goods and value declared by the appellant is not a true value in terms of Section 15(1) of CGST Act, 2017. No investigation was made by the concerned authority and simply on the basis of MRP the case was made for undervaluation. In GST law there is no provisions for determination of value on the basis of MRP. Therefore, the order passed by the adjudicating authority is contrary to the provision of CGST Act, 2017 and not sustainable. I hereby set aside the impugned order passed by the adjudicating authority and allow the appeal filed by the appellant.