Topic

Publish Date

When "Hard Copy" Becomes a Hard Stop: J&K High Court's Message on GST Appeal Rejections (TC Tours Ltd.)

GST litigation has a familiar villain: the technical rejection. Not a rejection on merits, not a finding that tax is payable, not even an adverse interpretation of law-just a blunt refusal to hear the taxpayer because a procedural box was not ticked in the "right" way. In TC Tours Limited v. Union Territory of Jammu and Kashmir & Ors. [2025(12)LCX0118], the Jammu and Kashmir and Ladakh High Court addressed exactly this pattern:.......... Read More

Authority

One liner

Allahabad High Court

Kishan Chand And Co