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KAPIL KUMAR KHATTAR vs. UNION OF INDIA & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Ajay Kumar Vali
Raghav Gaind
Res. Counsel
Vishal Sharma

Petitioner / Applicant

KAPIL KUMAR KHATTAR
Respondent UNION OF INDIA & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Apr 8, 2025
Order No.

RP No. 42 / 2024

Citation

2025(4) TAXREPLY 12952
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ORDER

JUDGMENT Sanjeev Kumar “J” 1. This review petition by M/s Kapil Kumar Khattar through its Partner Sunil Khattar seeks review of our judgment dated 3rd November, 2023 passed in WP(C) No.1379/2021 titled M/s Kapil Kumar Khattar v. Union of India and others. 2. Before we advert to the grounds for review urged by the learned counsel appearing for the review petitioner, we deem it necessary to give few background facts leading to the filing of this review petition. 3. Vide SRO-GST-11 dated 8th July, 2017, the Government of Jammu & Kashmir notified different rates of taxes on intra-State supply of services of various description. The construction services under Heading 9954 were notified to be taxed at the rate of 9%. However, in the 20th GST Council meeting held on 5th August, 2017, a decision was taken to reduce the rate of GST on Works Contract Services from 18% to 12 %. This information, as is claimed by the review petitioner, was available with the rev....

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)