2021 (8) TMI 1007

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....er dated 02.06.2021 passed in W.P.No.11168/2018. Heard learned counsel for the parties on the question of admission. The appeal is admitted for final hearing. Learned counsel for the parties are also heard on the question of grant of interim relief. The respondents before this Court have filed a petition challenging the constitutional validity of Rule 31A(3) of the CGST Rules, 2017 and....

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....ial gazette by the organizing State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions - (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State; (b) lottery authorized by State Government means a lottery which is authorized to be sold in State(s) other than the organizin....