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        Case ID :
        GST

        HC held that cross-LoC barter trade under the 2008 SOP...

        Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State of J&K and is amenable to CGST/J&K GST. The impugned SCNs were construed as prima facie issued under Section 74(1) CGST Act on grounds of suppression, found within limitation, and validly "bunched" for FY 2017-18 and 2018-19 given year-wise quantification and specific allegations. The issue of potential double taxation on barter (inward and outward supplies) was left open for adjudication by GST authorities. Holding that efficacious statutory remedies under Sections 74(9) and 107 exist, HC declined to exercise writ jurisdiction; all writ petitions were found meritless and dismissed.
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