The Honorable Madras High Court in Perfect Assayers (P.) Ltd allowed the writ petition and set aside the Order-in-Original when reply filed by the taxpayer in response to the discrepancies raised in returns has not been taken into consideration.
GST Council recommended certain amendments in the CGST Act 2017 and the IGST Act 2017, including amendment in Schedule III of CGST Act, 2017, to provide clarity on the taxation of supplies in casinos, horse racing and online gaming.