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Jammu & Kashmir HC

J&K Roads Development Agency Exempt from TDS deduction on Term Deposit Interest

July 23, 2023 486 Views 0 comment Print

Court ruled that the funds in the Term Deposit Accounts were the income of the Government of India and exempt from TDS under Section 196 of the Act. Moreover, the JKSRRDA, being wholly financed by the Central Government, was also eligible for exemption under Notification No. 3489 dated 22.10.1970, despite not being registered under the Central Societies Registration Act.

Jurisdiction in Case of Banned Yarn Shawl lies in Delhi not J&K if seizure & SCN Occurred in Delhi

July 4, 2023 483 Views 0 comment Print

The J&K High Court dismissed a writ petition challenging a show cause notice on banned yarn shawl exports, asserting that the case’s jurisdiction lies in Delhi, not J&K.

Delayed GST Reimbursement: HC Orders 9% Interest Payment for Negligence

June 20, 2023 1140 Views 0 comment Print

A detailed exploration of the Jammu & Kashmir HC ruling in favor of Greenland Cements Private Limited, which stipulates the payment of a 9% interest due to delayed GST reimbursement because of negligence by a tax officer.

Mere transfer of right to use any goods or transfer of goods to be used in works not amounts to ‘sale’

May 10, 2023 1719 Views 0 comment Print

Jammu and Kashmir High Court held that mere transfer of right to use any goods or even transfer of goods to be used in works or not shall not be a ‘sale’ unless it is supported by consideration.

Rejection of Claim under J&K Budgetary Support Scheme – HC directs reconsideration

April 15, 2023 957 Views 0 comment Print

Coromandel International Ltd Vs Union of India and others (Jammu and Kashmir High Court) It is submitted that petitioner, applied for reimbursement by way of Budgetary support for the period, January 2020 to March 2020 and April 2020 to June 2020 before Central Tax Authorities. The Adjudicating Authority illegally and arbitrarily rejected the reimbursement under […]

Exemption notification has to be read as a whole & benefit not eligible if condition not fulfilled 

January 4, 2023 2013 Views 0 comment Print

Godrej Consumer Products Limited Vs Union of India (Jammu & Kashmir High Court) In the present case, impugned Notifications are lucid and eloquent and need not be interpreted or construed in the way and manner the petitioner intends and chooses to and as a result whereof, writ petition qua impugned Notifications is liable to be […]

Bank should declare encumbrances attached to property to the bidders before its auction: JK HC

January 4, 2023 3972 Views 0 comment Print

The Hon’ble J&K High Court held that, the Bank could auction the property even with encumbrances attached to property but it was incumbent upon the Bank to disclose the encumbrances and litigations on the same or tenancy, if any, attached to the property to all the persons who wanted to participate in the same and to the successful bidder

Appellants cannot bypass remedy of appeal by invoking writ jurisdiction of HC

November 23, 2022 1113 Views 0 comment Print

Syed Adeel Shah Vs Directorate of Enforcement (Jammu and Kashmir High Court) It appears that in an earlier round of litigation wherein the appellants had challenged the notice issued by the respondents under Section 8(4) of the PMLA Act, learned writ court had declined to grant indulgence in favour of the appellants and the writ […]

Cancellation of GST Registration cannot be revoked due to disputes over undivided property

November 17, 2022 1020 Views 0 comment Print

HC held that Registration once issued to assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of applicant, over undivided property.

Exemption from payment of additional toll chargeable on capital goods imported for substantial expansion not available in 2006

November 15, 2022 504 Views 0 comment Print

Jammu Kashmir High Court held that the petitioner is not entitled to the benefit of exemption from payment of additional toll chargeable on capital goods imported by it for undertaking substantial expansion of its unit in the year 2006 as the benefit for the time was made available in the year 2008.

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