Whether online gaming / betting is leviable to GST ?
TRT-2025-1091
Issue Favourable to Tax Payer ?:- yes
Held - The words “gambling”, “game of chance”, “game of skill” have developed meanings in judicial parlance. Therefore, applying the pr.....
TRT-2025-1097
Issue Favourable to Tax Payer ?:- not applicable
Held - We also agree with the submission of respondent No.5 that the fantasy sports formats like that of Dream-11 are globally recognized as a grea.....
TRT-2025-1030
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, admittedly, there is no dispute that the amounts pooled in the escrow account is an ‘actionable claim’, as the same.....
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
