The J&K High Court directed restoration of GST registration for a petitioner who undertook to deposit taxes, penalties, and interest, after prior cancellation for non-response to a show-cause notice.
HC held that delayed appeals need not prevent GST Registration restoration when taxpayer undertakes to file returns and pay outstanding dues. Restoration was directed subject to completing statutory formalities.
Jammu Kashmir High Court held that licensing requirement under Jammu and Kashmir Brick Kiln (Regulation) Act, 2010 read with rule 3 of the Jammu and Kashmir Brick Kiln (Regulation) Rules, 2017 applies to both manufacturer and dealers. Further, the licensing requirement doesn’t violate Article 19(1)(g) of the Constitution.
The Jammu and Kashmir High Court set aside ITAT and CIT(A) orders denying J&K Bank refund interest over disputed TDS certificates, terming the finding perverse and remanding the case.
The J&K High Court set aside a GST demand of ₹15.44 Lakh, ruling that authorities must consider a taxpayer’s reply to a Show Cause Notice if received before the final assessment order is passed.
J&K High Court rules that delay beyond GST Act limitation can be condoned by constitutional courts; sets aside order dismissing Parshotam Electronics’ appeal as time-barred.
Cross-empowerment under Section 6(1) of the CGST Act was automatic and did not require a separate Government notification. Both Central and State GST officers possess concurrent jurisdiction to initiate intelligence-based enforcement actions.
Jammu and Kashmir High Court held that refund of Education Cess and Secondary and Higher Education Cess [SHE Cess] in terms of exemption under Notification No.56/2002-CE is allowable. Accordingly, writ petition is allowed with direction to release refund of education and SHE Cess.
The Jammu & Kashmir High Court has dismissed a review petition from the GST department, confirming its earlier decision to quash a tax demand against a deceased person.
The Jammu & Kashmir High Court has stayed a tax recovery order against an assessee, directing the matter back to the Commissioner of Income Tax for a fresh review.
