Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107

Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107Case-LawsGSTHC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State

Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107
Case-Laws
GST
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 y

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