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A game of skill is not gambling Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence Writ Petition No. 19570 of 2022

Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given:

No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court