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    <title>2023 (1) TMI 1127 - RAJASTHAN HIGH COURT</title>
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    <description>HC ruled in favor of the gaming company, invalidating the show cause notice under Section 74(1) of CGST Act. The court found the notice an abuse of process, citing established precedents that online gaming involves skill, not gambling. The HC restrained coercive tax recovery measures and directed respondents to file a counter affidavit, pending final resolution of the tax classification dispute.</description>
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