Supreme Court highlights need for proper jurisdictional review in GST lottery ticket levy case dismissed by High Court.

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....Territorial jurisdiction of the High Court to entertain and try the writ petition - Levy of GST on purchase and sale of lottery tickets - The High Court ought not to have dismissed the applications of the appellant without considering the petition memo which has no semblance of a case having been made out as to how part of cause of action arose within the territorial limits of the High Court or without any pleading as to how any right has been affected within the territory of Sikkim. - SC....