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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.

The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...

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Bombay High Court Dismisses Review Petition in Eviction Case for Unlawful Subletting and Non-User of Premises. Tenants failed to show error apparent on face of record in revision order confirming eviction decree under Bombay Rent Act.

The petitioners, who were the defendants in the original eviction suit, filed a review petition before the Bombay High Court seeking review of an orde...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Dismisses Revision Against Eviction Decree for Non-User and Subletting of Tenanted Shop. Tenant's Use of Premises as Godown for Grocery Items Held to Be Change of User and Subletting to Brother Constitutes Unauthorized Transfer.

The case involves a civil revision application filed by the defendants (tenants) against a decree of eviction passed by the trial court and confirmed ...