Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
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