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In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
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    June 30, 2026   Case LawsGST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case LawsGST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case LawsGST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case LawsGST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case LawsGST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case LawsIncome Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
    June 30, 2026   Case LawsIncome Tax
    TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
    June 30, 2026   Case LawsIncome Tax
    Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
    June 30, 2026   Case LawsCustoms
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    June 30, 2026   Case LawsCustoms
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    June 30, 2026   Case LawsCustoms
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    June 30, 2026   Case LawsCustoms
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    June 30, 2026   Case LawsCustoms
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    June 30, 2026   Case LawsIndian Laws
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    June 30, 2026   Case LawsIndian Laws
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    June 30, 2026   Case LawsIndian Laws
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    June 29, 2026   NotificationsSEZ
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    June 29, 2026   NotificationsIncome Tax
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
    June 29, 2026   NotificationsIncome Tax
    Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.
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    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case Laws GST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case Laws GST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case Laws GST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case Laws Income Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
    June 30, 2026   Case Laws Income Tax
    TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
    June 30, 2026   Case Laws Income Tax
    Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
    June 30, 2026   Case Laws Customs
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    June 30, 2026   Case Laws Customs
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    June 30, 2026   Case Laws Customs
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    June 30, 2026   Case Laws Customs
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    June 30, 2026   Case Laws Customs
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    June 30, 2026   Case Laws Indian Laws
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    June 30, 2026   Case Laws Indian Laws
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    June 30, 2026   Case Laws Indian Laws
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    June 29, 2026   Notifications SEZ
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    June 29, 2026   Notifications Income Tax
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
    June 29, 2026   Notifications Income Tax
    Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.

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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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