Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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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