Case LawWP No. 11168/2018
Bangalore Turf Club Limited Vs State Of Karnataka
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- June 2, 2021
- Type:
- Writ Petition
- Members:
- M. NAGAPRASANNA
Subject
Turf clubs liable to pay GST only on the commission
ValuationConsiderationBusinessActionable Claim
Summary
The petitioners in these writ petitions inter alia challenge the legislative intent of making the petitioners liable to pay Goods and Services Tax (‘GST’ for short) on the entire bet amount received by the totalisator and declare th…
Judgement
The petitioners in these writ petitions inter alia challenge the legislative intent of making the petitioners liable to pay Goods and Services Tax (‘GST’ for short) on the entire bet amount received by the totalisator and declare the amendments dated 25-01-2018 which inserted Rule 31A(3) to the CGST Rules as being ultra vires the CGST Act. 2. Adumbrated in brief, the factual back…