Kerala GST Rules interfering with lottery business are Unconstitutional

M/s Teesta Distribution Vs State of Kerala (Kerala High Court)

Therefore, the writ petition is disposed with the following directions:

(I) Rule 56(20A)(iii)(d) of the Kerala State GST Rules is struck down holding that the State has no legislative competence to formulate such Rule.

(II) The challenge to the vires of other Rules is negatived.

(III) It is declared that the officials under the Tax Department have no power to enter into satisfaction as to whether the

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