Case of New Gee Enn & Sons vs Union of India, HC J&K Judgement Dated 27th November 2025. The court ruled that trade between J&K and PoK (Pakistan occupied Kashmir) is Intra-State supply, under GST Act, since PoK Is part of J&K Territory. Traders engaged in cross-LoC trade should treat supplies as intra-state under GST, and respond accordingly if they receive notices.(Link: HC J&K Judgement Dated 27/11/2025)