HC : Quashes Rule empowering State authorities to verify distributors' compliance with lottery regulations

HC strikes down Rule 56(20A)(iii)(d) of Kerala GST Rules which permits State tax authority to inform any violations of Lotteries (Regulation) Act 1998 to the police and Govt. for initiating actions against lottery distributor / agent; Upholds challenge of assessee, a distributor of lottery organized and collected by Govt. of Mizoram in respect of interference of Kerala State Tax authorities with rightful conduct of business; Holds that the subject ‘lottery’ falls exclusiv...