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    April 27, 2026   Case LawsCustoms
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    April 27, 2026   Case LawsCustoms
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case LawsCustoms
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case LawsCustoms
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case LawsCustoms
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case LawsIBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case LawsCustoms
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case LawsMoney Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    April 27, 2026   Case LawsCentral Excise
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    April 27, 2026   Case LawsIndian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    April 25, 2026   Case LawsGST
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    April 25, 2026   Case LawsGST
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    April 25, 2026   Case LawsGST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case LawsGST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case LawsGST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case LawsGST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case LawsGST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    April 25, 2026   Case LawsGST
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    April 25, 2026   Case LawsGST
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    April 25, 2026   Case LawsGST
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
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    April 27, 2026   Case Laws Customs
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
    April 27, 2026   Case Laws Customs
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case Laws Customs
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case Laws Customs
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case Laws Customs
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case Laws IBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case Laws Customs
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case Laws Money Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    April 27, 2026   Case Laws Central Excise
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    April 27, 2026   Case Laws Indian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    April 25, 2026   Case Laws GST
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    April 25, 2026   Case Laws GST
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    April 25, 2026   Case Laws GST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case Laws GST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case Laws GST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case Laws GST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case Laws GST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    April 25, 2026   Case Laws GST
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    April 25, 2026   Case Laws GST
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    April 25, 2026   Case Laws GST
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.

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      Home› Highlights › GST › 2026 › May, 2026 › This
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      GST

      GST applies to actionable claims arising from betting and...

      GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.

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      GSTMay 30, 2026Case LawsSC
      GST applies to actionable claims arising from betting and gambling because the taxable event is supply, and actionable claims can validly be treated as goods within the GST framework. Staking money on an uncertain outcome, whether in online gaming, fantasy sports or casinos, gives the transaction the character of betting and gambling; the online medium and elements of skill do not alter that result where stakes are involved. The full stake amount appropriated for participation forms consideration and enters valuation. Rules 31A, 31B and 31C, and the 2023 amendments, were upheld as valid, clarificatory and retrospective machinery provisions. Casino valuation was left to be recomputed under Rule 31C, while the challenge to the GST levy and related notices failed.
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