GST

Notifications Cannot Go Beyond Recommendations of the GST Council

Madurai Bench of the Madras High Court in M/S Guru and Co v Union of India (‘M/S Guru case’) addressed question about the Union of India’s powers to issue notifications vis-à-vis the GST Council recommendations. And held that…

Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments – II

The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…

Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments-I

The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…

Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – II

In Part-I, my focus was on contextualising the dispute and providing a background. In this part, let me focus on the Supreme Court’s observations in Junglee Games case. The Supreme Court sub-divided the issues for consideration…

Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – I

I. Introduction  On 27 May 2026, a Division Bench of the Supreme Court - comprising of Justice P.B. Pardiwala and Justice R. Mahadevan - pronounced two inter-related judgments: The State of Tamil Nadu v Junglee Games India…

A Small Note from Tax History: Entertainment Tax Dispute of Delhi Racing Club

Introduction  In 2012, the Delhi Racing Club (‘Racing Club’) lost a tax dispute. The Government of National Capital Territory demanded payment of entertainment tax which the Racing Club unsuccessfully resisted. At first glance, the Delhi High…

No GST on Corporate Guarantees: The Bombay High Court Misses a Beat

A Division Bench of the Bombay High Court (‘High Court’) in M/S. DP Jain & Co Infrastructure Private Limited v Union of India (‘DP Jain case’) ruled that corporate guarantee, not accompanied by consideration, cannot be subjected to…

Not Tolerating an ‘Absurd’ GST Demand

On 30 April 2026, a Division Bench of the Bombay High Court (‘High Court’) in Tata Sons Private Ltd v Union of India through the Ministry of Finance (‘Tata Sons case’) set aside a ‘patently perverse’ Goods and…

Money Displaces Skill-Chance Distinction: Examining Taxation and Regulatory Approaches to Online Gaming

The Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) and The Promotion and Regulation of Online Gaming Act, 2025 (‘OGA, 2025’) use money as the criteria to differentiate between various kinds of online gaming. In both legislations…

GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer