2026 (5) TMI 345

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..... Latief, Advocate. For the Respondent(s) Through: Mr. T. M. Shamsi, DSGI with Ms. Rehana Qayoom, Adv. ORDER 01. In the instant petition, the petitioners invoke the extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India to challenge the show cause notices issued by the Superintendent, CGST and CX Range-I, Srinagar, under Section 74(1) of the Central G....

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....efore, the cross LOC Trade was carried by petitioners and other traders without payment of any sale or purchase tax. 04. In 2017, the CGST Act, 2017 and the J&K GST Act, 2017, came into being, which, as is stated by petitioners, also did not contain any provision equivalent to Section 55 of the erstwhile VAT Act and resultantly, the petitioners continued to treat cross LoC Trade as zero-rated, ....

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....dy available to petitioners vis-à-vis impugned demand/show cause notices is to respond to the same by filing reply. The present writ petition against such demand/show cause notice under Section 74(1) of CGST Act, read with J&K GST Act, is premature and liable to be dismissed. In this regard reliance is being had to the judgement dated November 27, 2025 passed by the Division Bench of this C....

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....C) No. 1938/2024. (i) Where the petitioners have not yet filed a reply to the show cause notice issued under Section 74(1) of the CGST Act of 2017, they shall do so within six weeks from today. The proceedings initiated under Section 74(1) shall be taken to their logical conclusion by the proper officer within three months of receiving the reply. (ii) Where a final order under Se....