https://www.taxtmi.com/caselaws?id=782545 HC held that cross-LoC trade is intra-state supply within Jammu & Kashmir and amenable to CGST/JKGST. It found prima facie suppression of facts by petitioners, treating the impugned notices as issued under Section 74(1) CGST, and held them within limitation. Composite SCN covering FY 2017-18 and 2018-19 was upheld as valid given year-wise breakup and clarity of allegations. The issue of possible double taxation on barter (inward and outward supplies) was left open for GST authorities. Observing that effective statutory remedies exist under Sections 74 and 107 CGST, HC declined to exercise writ jurisdiction and dismissed all petitions as premature or devoid of merit. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 10:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782545 HC held that cross-LoC trade is intra-state supply within Jammu & Kashmir and amenable to CGST/JKGST. It found prima facie suppression of facts by petitioners, treating the impugned notices as issued under Section 74(1) CGST, and held them within limitation. Composite SCN covering FY 2017-18 and 2018-19 was upheld as valid given year-wise breakup and clarity of allegations. The issue of possible double taxation on barter (inward and outward supplies) was left open for GST authorities. Observing that effective statutory remedies exist under Sections 74 and 107 CGST, HC declined to exercise writ jurisdiction and dismissed all petitions as premature or devoid of merit. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782545