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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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