https://www.taxtmi.com/caselaws?id=358898 State GST authorities cannot, under delegated tax rules, assume power to determine alleged violations of the Lotteries (Regulation) Act, 1998 or impose a prior restraint on lottery sales on that basis. Rule 56(20A)(iii)(d) of the Kerala State GST Rules was held beyond State legislative competence because it purported to empower tax officials to trigger action on a matter falling within the parliamentary field. A notice restraining sale of lottery tickets was quashed to that extent, while GST record-keeping and return defaults under the relevant rules could be examined only in assessment or other authorised statutory proceedings, not used as a basis to stop business. en-us Fri, 13 Apr 2018 00:00:00 +0530 Tue, 25 Feb 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358898 State GST authorities cannot, under delegated tax rules, assume power to determine alleged violations of the Lotteries (Regulation) Act, 1998 or impose a prior restraint on lottery sales on that basis. Rule 56(20A)(iii)(d) of the Kerala State GST Rules was held beyond State legislative competence because it purported to empower tax officials to trigger action on a matter falling within the parliamentary field. A notice restraining sale of lottery tickets was quashed to that extent, while GST record-keeping and return defaults under the relevant rules could be examined only in assessment or other authorised statutory proceedings, not used as a basis to stop business. Case-Laws GST Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358898