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 reimbursement of expenses is leviable to GST?
- 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 marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- 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 recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
