<h1>Line of Control trade held intra-state under GST; traders directed to use CGST Act remedies</h1> The Jammu and Kashmir and Ladakh High Court held that cross-Line of Control trade between the Union Territory and Pakistan-Occupied Kashmir constitutes intra-state trade under the GST regime, as PoK is legally part of the erstwhile state of Jammu and Kashmir. Dismissing multiple writ petitions by traders challenging GST show-cause notices on territorial and supply classification grounds, the court ruled that both supplier location and place of supply lay within Jammu and Kashmir. The court declined to exercise writ jurisdiction in view of adequate statutory remedies under the CGST Act, directing petitioners to pursue those remedies, despite their claims that the transactions were barter-based and zero-rated.