Supreme Court Upholds 28% GST On Online Money Gaming, Fantasy Sports; 2023 Amendments Retrospective

The Supreme Court on Wednesday upheld the constitutional validity of the GST framework taxing online gaming, fantasy sports, and casino transactions involving staking on uncertain outcomes, affirming the 28% levy applicable to such taxable actionable claims. It also held that the 2023 GST amendments, which specifically brought online money gaming, casinos, and horse racing within the revised tax framework, are merely clarificatory and therefore apply retrospectively.A bench of Justices J.B....

Supreme Court Upholds Tamil Nadu, Karnataka Online Betting Laws; Skill Game Betting Not Protected

The Supreme Court on Wednesday upheld the constitutional validity of the Tamil Nadu and Karnataka laws regulating and prohibiting online betting and wagering, while setting aside the Madras High Court and Karnataka High Court judgments that had struck down portions of the legislation.A bench of Justices J. B. Pardiwala and R. Mahadevan was hearing appeals arising from challenges to the Tamil Nadu Gaming and Police Laws (Amendment) Act, 2021 and the Karnataka Police (Amendment) Act, 2021. The...

Himachal Pradesh HC Quashes GST Show Cause Notice, Says Department Bound By Unchallenged Advance Ruling

The High Court of Himachal Pradesh has quashed a GST show cause notice issued to Amit Engineers after finding that the notice was issued despite an earlier Advance Ruling that had attained finality between the parties. A bench of Justice Vivek Singh Thakur and Justice Ranjan Sharma observed: “in view of the finality attached to the Advance Ruling between the parties, the show cause notice dated 14.02.2025 (Annexure P-6) was without foundation. In view of the finality of the advance ruling...

Gujarat AAR Declines To Answer GIFT SEZ Co-Developer's GST Zero-Rating Query On SEZ Supplies

The Gujarat Authority for Advance Ruling has declined to answer whether endorsement by the Specified Officer is mandatory for claiming zero-rated GST treatment on supplies involving Special Economic Zone entities and whether alternative documentary evidence could suffice. It held that the applicant's queries fell outside the scope of advance ruling jurisdiction. A bench of CGST Member Vishal Muni and SGST Member Subham Roy passed the ruling on an application by Waystar Properties LLP, a...

GSTAT Delhi Upholds Anti-Profiteering Order Against Builder, Directs ₹63.93 Lakh Refund

The Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi has upheld anti-profiteering proceedings against Siddha Infradev LLP and directed the builder to refund ₹63.93 lakh, along with 18% interest, to nine eligible homebuyers after finding that it failed to pass on the benefit of additional input tax credit in its Kolkata housing project. A single-member bench of Technical Member Anil Kumar Gupta, ruled, “Procedural delays by a statutory authority, in the absence of any prescribed...

Delhi High Court Protects IndiGo From Coercive Action In ₹458 Crore GST Dispute

The Delhi High Court on Friday protected InterGlobe Aviation, which operates India's largest airline IndiGo, from coercive action over a ₹458.26 crore goods and services tax (GST) demand linked to compensation received from a foreign engine supplier. A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice to the GST department and granted interim protection to the airline after observing that, prima facie, the amount received by IndiGo appeared to be “compensation”, and...

Revenue Must Rebut Taxpayer's Claimed Date Of GST Order Communication With Cogent Evidence: Allahabad High Court

The Allahabad High Court has reiterated that where a taxpayer discloses the actual date of communication of an order under the Uttar Pradesh Goods and Services Tax Act, 2017, the burden shifts to the Revenue to rebut that assertion with cogent material. It further held that the appellate authority is bound to give an independent finding on the date of communication of the order. Referring to the decisions of the division bench of the Allahabad High Court in Bambino Agro Industries Limited v....

New Delhi GSTAT Directs Alternative Service Modes When Portal Credentials Issue Impedes Notice Delivery

On 18 May 2026, the Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) held that where service of notices through the GST portal is rendered ineffective due to credential-related issues, additional modes of service such as registered post and speed post may be directed in terms of Section 169 of the Central Goods and Services Tax Act, 2017. Judicial Member Sanjay Kumar Aggarwal and Technical Member Rajiv Kapoor allowed the request of A & T Security Services Private Limited...

Calcutta High Court Treats Polypropylene Sacks As Plastic, Not Textile Products In GST Dispute

The Calcutta High Court has held that polypropylene leno bags manufactured by Mega Flex Plastics Limited should be treated as plastic sacks, not textile products, for GST purposes. A Division Bench comprising Justice Debangsu Basak and Justice Md. Shabbar Rashidi observed that the company's bags were commonly known in the market as “plastic sacks” and not textile sacks. The court held, “The sacks manufactured by the appellant are commonly known in the market as plastic sacks. They are not...

Supreme Court Grants Bail To Future Maker Directors In Rs 54.77 Crore Service Tax Evasion Case

The Supreme Court on Monday granted bail to Radhey Shyam and another senior official of Future Maker Life Care Pvt Ltd in a Rs 54.77 crore service tax evasion case. The case arises from allegations that the multi-level direct marketing company failed to discharge its statutory tax liabilities. A Bench comprising Chief Justice Surya Kant and Justice Joymalya Bagchi held that continued custody of the petitioners would serve no useful purpose in the tax case. The Court noted that assets worth...

Gujarat High Court Says GST Arrest Valid Though Verbatim Signed 'Reasons To Believe' Copy Was Not Supplied

The Gujarat High Court has upheld the arrest of a person accused in a fake Input Tax Credit (ITC) racket, holding that while an arrestee must be furnished the “reasons to believe” forming the basis of arrest to enable a legal challenge, failure to provide a verbatim signed copy of the Commissioner's internal note does not vitiate the arrest. "Therefore, this Court, is of the opinion that the 'reasons to believe' recorded by the Commissioner has been furnished to the petitioner, facilitating him...

GSTAT Extends Relaxed GST Appeal Filing Guidelines On Portal Till December 31, 2026

The Goods and Services Tax Appellate Tribunal (GSTAT) Principal Bench, New Delhi, has extended till December 31, 2026 the relaxed filing framework for appeals on the GSTAT Portal, citing difficulties faced by appellants during the initial phase of the portal's functioning. The extension has been granted through an office order dated May 14, 2026.The order continues the earlier relaxation measures introduced through an office order dated January 20, 2026 and instructions issued on March 10,...