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Jammu & Kashmir HC

J&K HC explains Distinction Between Delivery Note & Challan under GST

January 16, 2024 4533 Views 0 comment Print

Explore the legal nuances of delivery notes vs. delivery challans. While the petitioner equated them, the court clarified their distinct roles. A delivery note records shipments, while a delivery challan formalizes goods’ actual delivery, impacting inventory levels. Uncover the significance of these terms in legal contexts.

Jammu & Kashmir HC directs Reconsideraton of ITC Claim of Malik Traders

January 9, 2024 969 Views 0 comment Print

Malik Traders have secured a directive from the Jammu & Kashmir and Ladakh High Court for the reconsideration of their ITC claim. The court’s emphasis on providing an opportunity for the petitioner to present evidence before the Appellate Authority reflects a commitment to fair adjudication in matters involving factual complexities.

Seizure of shawls took place in Delhi hence Delhi Court will have jurisdiction

November 3, 2023 630 Views 0 comment Print

Jammu-Kashmir and Ladakh High Court held that as the seizure of shawls containing prohibited material took place in Delhi, therefore, Delhi Court will be having jurisdiction in the matter and not the court of Jammu-Kashmir and Ladakh.

Recovery of Refunded Amount Not Permissible Based on Subsequent SC Decision

August 28, 2023 672 Views 0 comment Print

J&K and Ladakh High Court rules no recovery of previously refunded cess amount by the Revenue Department, dismissing a delayed appeal of 1488 days.

HC Rules: No TDS on FDR Interest to Jammu Development Authority by Bank

August 13, 2023 711 Views 0 comment Print

Learn about the judgment of the Jammu & Kashmir and Ladakh High Court in the case of PCIT vs J&K Bank Ltd., where the court ruled that a bank is not obligated to deduct TDS from the interest paid to Jammu Development Authority on fixed deposits

Extended period of limitation not invocable as mandatory twin factors missing

July 30, 2023 1392 Views 0 comment Print

Jammu Kashmir High Court held that the extended period of limitation as provided under provision to sub -section (1) of Section 11A was not invocable for the simple reason that the twin factors which are sine quo non for invoking the proviso were missing.

Trust Registration under section 12AA cannot be denied for Surplus Profit

July 26, 2023 3264 Views 0 comment Print

The J&K High Court ruled that trust registration under section 12AA cannot be denied solely for generating surplus profit. Read the full judgment here.

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

July 23, 2023 792 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 702 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 1443 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.

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