2020 (2) TMI 373 - HC - GST

Grant of permission for online quiz game - rejection on the ground that after coming into force the GST Act, 2017 and Goods and Service Tax Rules, 2017, the Uttar Pradesh Entertainment and Betting Tax Act, 1797 and Uttar Pradesh Entertainment and Betting Tax Rules, 1980 have been removed by Section 174 of the Goods and Service Tax Act, 2017 - HELD THAT - Considering the fact that the petitioner has filed application dated 27.01.2020 under new rule and the same is pending consideration before the respondent no.2, the respondent no.2/respondent no.3/competent authority are directed to decide the application dated 27.01.2020, expeditiously. Petition disposed off.

Summary

Issues:
1. Rejection of application for online quiz game permission
2. Impact of Goods and Service Tax Act, 2017 on Entertainment and Betting Tax Act, 1797
3. Delay in decision on fresh application for entertainment license
4. Prayer to quash rejection order and direct a decision on the new application

Analysis:

1. The petitioner's grievance stemmed from the rejection of their earlier application for permission to conduct an online quiz game. The rejection was based on the implementation of the Goods and Service Tax Act, 2017, which led to the removal of the Uttar Pradesh Entertainment and Betting Tax Act, 1797. Subsequently, the petitioner submitted a fresh application on 27.01.2020 for an entertainment license under the new regulations. The delay in decision-making prompted the filing of a writ petition seeking to annul the rejection order and compel a decision on the new application.

2. Acknowledging the petitioner's submission of the new application under the updated rules, the court directed the competent authority to promptly review the application dated 27.01.2020. In case of any deficiencies in the application as per the current regulations, the authority was instructed to notify the petitioner within seven days. Following rectification of any identified defects by the petitioner, the competent authority was mandated to make a decision on the application within seven days from the date of rectification.

3. The court's directive aimed to expedite the resolution of the petitioner's pending application, ensuring a timely and efficient decision-making process. By disposing of the writ petition with the aforementioned directions, the court sought to address the petitioner's concerns regarding the delay in obtaining a decision on the fresh application for an entertainment license. The judgment emphasized adherence to the new rules and regulations governing entertainment licenses, emphasizing the need for prompt action by the competent authority in processing the petitioner's application.