Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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GST on actionable claims arising from betting and gambling, including online gaming and fantasy sports played with stakes, remains payable under the GST framework. The Supreme Court sustained the levy and the validity of the relevant provisions, Rule 31A, Rules 31B and 31C; the 2023 amendments and Rules 31B and 31C operate clarificatorily and retrospectively. Pending show-cause proceedings must be decided on that basis, with casino valuation recomputed under Rule 31C. Following an undertaking to adjudicate accordingly, the petitioner withdrew the petition without pressing reliefs.
GST on actionable claims arising from betting and gambling, including online gaming and fantasy sports played with stakes, remains payable under the GST framework. The Supreme Court sustained the levy and the validity of the relevant provisions, Rule 31A, Rules 31B and 31C; the 2023 amendments and Rules 31B and 31C operate clarificatorily and retrospectively. Pending show-cause proceedings must be decided on that basis, with casino valuation recomputed under Rule 31C. Following an undertaking to adjudicate accordingly, the petitioner withdrew the petition without pressing reliefs.
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