New Delhi, Nov. 29 -- The Jammu & Kashmir and Ladakh High Court has said that cross-trade between the Union territory and Pakistan-Occupied Kashmir along the Line of Control (LoC) falls under the ambit of intra-state trade and are bound by the GST Act.

A bench of Justices Sanjeev Kumar and Sanjay Parihar observed that the areas presently under the de-facto control of Pakistan are legally a part of the erstwhile state of Jammu and Kashmir.

The court made the observation while hearing writ petitions filed by traders who were engaged in trade with people across the LoC during 2017 to 2019, including barter and supply transactions.

In their plea, the petitioners had challenged the show-cause notices issued by tax authorities demanding GST....