{"id":74496,"date":"2025-12-01T15:02:13","date_gmt":"2025-12-01T09:32:13","guid":{"rendered":""},"modified":"2025-12-01T15:02:13","modified_gmt":"2025-12-01T09:32:13","slug":"cross-loc-barter-trade-treated-as-intra-state-supply-scns-under-section-74-cgst-upheld-statutory-remedies-under-sections-74-9-and-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74496","title":{"rendered":"Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107"},"content":{"rendered":"<p>Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107<br \/>Case-Laws<br \/>GST<br \/>HC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State of J&#038;K and is amenable to CGST\/J&#038;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 &#8220;bunched&#8221; for FY 2017-18 and 2018-19 given y<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94664\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74496","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74496"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74496\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}