M/s New Gee Enn & Sons vs Union of India - 2025 Supreme(Online)(J&K) 1234

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(J&K) 1234

IN THE HIGH COURT OF JAMMU AND KASHMIR AND LADAKH AT SRINAGAR
MR. SANJEEV KUMAR, MR. SANJAY PARIHAR, JJ
M/s New Gee Enn & Sons – Appellant
Versus
Union of India – Respondent

Advocates:
For the Appellants/Petitioners: Mr. S. F. Qadiri, Sr. Adv., Mr. Numan Zargar, Adv., Ms Snober Sameer, Adv., Mr. Sikander Hayat Khan, Adv.
For the Respondents: Mr Tahir Majid Shamsi, DSGI, Ms Rehana Qayoom, Adv., Mr. Waseem Gul, GA, Mr. Mohd Younus Hafiz, AC, Ms. Nowhabar Khan, AC

Table of Content
1. petitioners challenge show cause notices. (Para 1 , 2)
2. background facts of cross-loc trade. (Para 3 , 4 , 5 , 6)
3. gst liability of petitioners in cross-loc trade. (Para 7 , 8 , 9)
4. arguments on jurisdiction of show cause notices. (Para 10 , 11)
5. counterarguments regarding jurisdiction. (Para 12 , 13 , 14 , 15)
6. determining nature of cross-loc trade. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23)
7. differences between section 73 and section 74. (Para 24 , 25 , 26 , 27 , 28)
8. impugned notice analysis under section 74. (Para 29 , 30 , 31)
9. limitation aspects of the impugned notice. (Para 32 , 33 , 34 , 35 , 36)
10. bunching of show cause notices is permissible. (Para 37 , 38 , 39 , 40 , 41)
11. availability of statutory remedy under cgst act. (Para 42 , 43 , 44)
12. conclusions regarding maintainability of petitions. (Para 45 , 46 , 47)
13. final orders of the court. (Para 48 , 49 , 50 , 51 , 52 , 53)

JUDGMENT

Per Sanjeev Kumar, J

1. In this batch of petitions, the petitioners invoke the extraordinary writ jurisdiction vested in this Court under Article 226 of the Constitution of India to throw challenge to the show cause notices issued to them by the Superintendent,

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2025 Supreme(Online)(J&K) 1234

IN THE HIGH COURT OF JAMMU AND KASHMIR AND LADAKH AT SRINAGARMR. SANJEEV KUMAR, MR. SANJAY PARIHAR, JJM/s New Gee Enn & Sons – AppellantVersusUnion of India – Respondent

Cases Referred (1)

IN THE HIGH COURT OF JAMMU AND KASHMIR AND LADAKH AT SRINAGAR
MR. SANJEEV KUMAR, MR. SANJAY PARIHAR, JJ
M/s New Gee Enn & Sons – Appellant
Versus
Union of India – Respondent