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The Hon’ble Jammu & Kashmir and Ladakh at Srinagar High Court in the case of TC Tours Limited held that rejection of appeal merely on the ground of non-submission of hard copy and certified copy of the order is unsustainable
The Hon’ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. held that cross-empowerment under Section 6 of the CGST Act is automatic and does not require a separate government notification unless conditions are imposed; intelligence-based enforcement actions can be initiated by either Central or State authorities regardless of taxpayer assignment; the Joint Commissioner is competent to issue show cause notices even when amounts involved are below Rs. 1 crore; and bunching of show cause notices across multiple assessment years under Section 74 is not expressly prohibited.
Multi Trading Agencies V/s Union Territory of J&K ,decided on 17-10-2024
The Jammu and Kashmir High Court has held that the Department of Home is liable to reimburse GST in addition to the fixed rent to hotel owners whose accommodations have been requisitioned for housing security forces.
The Hon’ble Jammu & Kashmir and Ladakh High Court at Jammu held that the rejection of a partial refund claim under the Budgetary Support Scheme without assigning any reason was unjustified.
HC quashed cancellation order as no requirement under GST that employees must be present at business premises all the time
The High Court of J&K and Ladakh has granted the government two weeks more time to file the latest status report with regard to the constitution of the GST Tribunal in Jammu and Kashmir.
The Hon’ble Jammu and Kashmir High Court in the case of Sudhir Power Ltd. dismissed the writ petition challenging the government order replacing the Budgetary Support Scheme (“BSS”) providing for reimbursement of Integrated Goods and Services Tax (“IGST”) with Turnover Incentive Scheme, 2021 (“Turnover Incentive Scheme”). Both the schemes were for the benefit of the taxpayers, hence, cannot be said to be “irrational, unreasonable or arbitrary. Therefore, they are not hit by any of the Doctrines i.e. promissory estoppel and legitimate expectation. However, BSS will shall be reviewed by the Finance Department at the end of every financial year to find out its viability with reference to its continuance in the next financial year.
HC directed restoration of GST registration as assessee was ready to deposit tax, penalty & interest
The Hon’ble High Court of Jammu & Kashmir in the case of Oriental Insurance Co. Ltd. v. dismissed the appeal as infructuous. M/s Oriental Insurance Co. Ltd. had filed a writ of mandamus for commanding the Respondent to hear the appeal against the Assessment Order dated March 31, 2018, for 2013-14.
