J&K High Court allows extension for filing GST appeal under amnesty scheme due to technical glitch, granting 15 extra days to complete the process.
J&K&L High Court annulled Advocate Mian Muzaffar’s detention under PSA, citing vague allegations and procedural lapses, reinforcing protection of constitutional rights.
Jammu & Kashmir HC rules excise duty exemption is a capital receipt, not taxable under Income Tax Act, dismissing Revenue’s appeal in PCIT Vs Gravita Metal Inc.
Jammu Kashmir High Court held that Tribunal rightly set aside penalty under section 271(1)(c) as AO not clear whether it was case of concealment of particulars of income or failure to furnish correct particulars of income.
J&K High Court dismissed plea by Sudhir Power Ltd. challenging withdrawal of Budgetary Support Scheme, stating no violation of doctrines of promissory estoppel or expectations.
Jammu Kashmir High Court held that the time limit for refund of GST u/s. 54 of the Central Goods and Services Tax Act, 2017 will be determined from the date the original application came to be filed by the petitioner concern and not from the date of follow-up application.
Appellate authority could not condone delay beyond four months under section 107 and this discretion conferred upon the appellate authority was restricted to condoning the delay only for a maximum period of one month.
J&K High Court rules writ petition valid if appellate authority position is vacant, ensuring timely appeals.
Jammu & Kashmir HC held that that it was not open to the respondent-Enforcement Directorate to proceed against the petitioner in respect of offences under PMLA once the FIR in respect of the predicate offences had been stayed by the High Court.
J&K and Ladakh High Court rules leasehold interest in land as a company asset, impacting share valuation and capital gains calculation. Read the detailed judgment analysis.
