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J. B. PARDIWALA, R. MAHADEVAN
Directorate General Of Goods And Services Tax Intelligence (HQS) – Appellant
Versus
Gameskraft Technologies Private Limited – Respondent
JUDGMENT :
R. MAHADEVAN, J.
1. Leave granted in respect of SLP (C) Nos. 19366 – 19369 of 2023, SLP (C) No. 12201 of 2024 and SLP (Crl.) No. 2213 of 2020. For ease of reference and clarity of adjudication, this judgment is arranged under the following heads:
| S.NO. |
| HEADS |
| I |
| PREFACE |
| II |
| FACTUAL BACKGROUND AND RELIEFS SOUGHT |
| III |
| CONTENTIONS OF THE PARTIES • SUBMISSIONS • REPLY SUBMISSIONS |
| IV |
| ANALYSIS AND FINDINGS |
|
| A | ISSUES FOR CONSIDERATION |
|
| B | BETTING AND GAMBLING |
|
| C | CONSTITUTIONAL VALIDITY OF THE IMPUGNED LEVY IN THE CONTEXT OF BETTING AND GAMBLING |
|
| D | GST FRAMEWORK GOVERNING BETTING AND GAMBLING TRANSACTIONS • STATUTORY SCHEME UNDER THE GST ACT • ACTIONABLE CLAIMS ARISING FROM BETTING AND GAMBLING TRANSACTIONS AND THE NATURE OF SUPPLY • CONSIDERATION, VALUATION AND MEASURE OF LEVY • CHARACTERISATION OF ONLINE GAMING TRANSACTIONS : SUPPLY OF GOODS OR SERVICES • RATE OF TAX AND VALIDITY OF NOTIFICATIONS |
|
| E | VALIDITY OF RULE 31A • VALIDITY OF RULE 31A WITHIN THE STATUTORY FRAMEWORK OF SECTION 15 • STATUTORY FRAMEWORK GOVERNING DELEGATED LEGISLATION • GST COUNCIL RECOMMENDATIONS S |
Provision has to conform to the statute under which the Rule is made and exceeding the limits of the authority conferred by the enabling Act is one of those circumstances where the Rule could be stru....
Point of Law : On the question whether the power available to the State to issue a notification under Section 14A to exempt a game, clothe it with a power to notify a game which is a game of mere ski....
Pont of Law : Fundamental Rights under Article 19 do not avail to the non-citizens and therefore, petitions are misconceived, cannot be countenanced inasmuch as there are several citizens before this....
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