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    <title>2026 (8) TMI 714 - SIKKIM HIGH COURT</title>
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    <description>GST on actionable claims arising from online gaming, fantasy sports, betting and gambling remains valid where pooled stakes are involved. The governing Supreme Court ruling upheld the relevant charging, supply and valuation provisions, including Rules 31A, 31B and 31C, and treated the 2023 amendments as clarificatory and retrospective. Challenges to the levy raise no independent issue where the substantive grounds are covered by that ruling. Pending show-cause-notice proceedings must therefore be pursued and determined under the applicable GST valuation framework.</description>
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