GST Is Levied On Actionable Claims Arising From Stakes, Not Dependent On Whether A Game Is Of Skill Or Chance: Supreme Court

The Supreme Court has recently held that GST liability on online gaming transactions does not depend on whether the underlying game is one of skill or chance, ruling that the levy is attracted by the supply of actionable claims arising from money staked on uncertain outcomes. A bench of Justices J.B. Pardiwala and R. Mahadevan said the taxable event under the GST framework is the supply of actionable claims generated by staking money on uncertain outcomes and not the underlying game itself. The...

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...

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...

Supreme Court Stays ₹400 Crore GST Demand Proceedings Against Kubera Fantasy, Awaits Gameskraft Ruling

The Supreme Court on Friday stayed further proceedings arising out of a nearly ₹400 crore GST demand raised by the Directorate General of GST Intelligence (DGGI) against Kubera Fantasy Pvt Ltd over allegations that its online fantasy sports platform amounted to betting/actionable claims liable to 28% GST. A Bench of Chief Justice Surya Kant and Justice Joymalya Bagchi adjourned the matter to await the Supreme Court's decision in DGGI (HQS) v. Gameskraft Technologies Pvt. Ltd where the court is...

Supreme Court Seeks Revenue Explanation On Digitisation Of Missing GST Files In Bengal Cold Rollers Case

The Supreme Court has sought an explanation from the Revenue regarding the digitisation of 14 files seized in a GST investigation that are now stated to be missing in the case of Bengal Cold Rollers Pvt. Ltd.The taxpayer argued that the absence of the original files affected its ability to establish the genuineness of transactions in pending GST adjudication proceedings. A Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan noted the Revenue's stand that although the original physical...

Supreme Court Rejects Jharkhand's Plea Against SAIL, Upholds ₹30.29 Crore Input Tax Credit Relief

The Supreme Court of India dismissed State of Jharkhand's special leave petition against Steel Authority of India Ltd (SAIL) in a dispute concerning the transition of input tax credit (ITC) from the pre-GST regime, upholding the Jharkhand High Court's direction on January 30, 2025, to restore Rs. 30.29 crore with interest.A Bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe found no ground to interfere with the high court's order and dismissed the appeal.The dispute arose from the...

After Pan Products Company Agrees to Deposit ₹3.5 Crore Of GST Demand, Supreme Court Stays Coercive Action

The Supreme Court has directed Simla Gomti Pan Products Pvt. Ltd. to deposit Rs 3.5 crore in a GST dispute and ordered that no coercive action be taken against it for now. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan was hearing the company's challenge to a November 3, 2025, judgment of the Allahabad High Court, which had refused to entertain its writ petition. The company had earlier approached the High Court against assessment orders for 2021–22 and 2022–23, contending that...

Supreme Court Dismisses Centre's SLP Against Gujarat HC Order Granting IGST Refund Despite GST Return Error

The Supreme Court has recently dismissed a Special Leave Petition filed by the Union of India challenging a Gujarat High Court judgment that directed the grant of an IGST refund to an exporter despite errors in GST returns. A bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe, while hearing the matter, refused to interfere with the High Court's decision but kept open the question regarding the applicability of the proviso to Rule 96 of the CGST Rules for consideration in an...

Writ Petition Against GST Show Cause Notice Not Maintainable: Supreme Court

The Supreme Court on 27 February dismissed a Special Leave Petition filed by Trillion Lead Factory Pvt. Ltd., which challenged the Telangana High Court's refusal to interfere with a show cause notice proposing cancellation of its GST registration. A Division Bench comprising Justice Aravind Kumar and Justice Prasanna B. Varale held: “It is trite law that no writ lies against the issuance of a show cause notice, and such a writ petition would not be maintainable.” The case arose from a show...

Supreme Court Allows Zoomcar To File GST Appeal After Rajasthan HC Disposed Its Writ Without Granting Liberty

The Supreme Court has recently permitted Zoomcar India Pvt. Ltd., a car-sharing platform, to file a statutory appeal against GST assessment orders arising from proceedings for the financial year 2019–20, after the Rajasthan High Court disposed of its writ petitions without granting liberty to pursue the appellate remedy. A bench comprising Justice J.B. Pardiwala and Justice K.V. Viswanathan was dealing with special leave petitions challenging the Rajasthan High Court's orders, which had...

Supreme Court Issues Notice In Zoomcar Plea Over Denial Of Appeal Against GST Order By Rajasthan High Court

The Supreme Court on Wednesday issued notice on a special leave petition filed by Zoomcar India Pvt. Ltd., a self-drive car rental platform, challenging a Rajasthan High Court order that disposed of its writ petition without granting liberty to pursue a statutory appeal under the GST law. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan heard the matter and directed the issuance of notice. Zoomcar had approached the High Court of Judicature for Rajasthan challenging...