2020 (3) TMI 480 - SCH - GST

PIL against the company organizing online Fantasy games - gambling or betting - actionable claim - game of chance or game of skill - supply of services or not - alleged conducting illegal operations of gambling/betting/wagering in the guise of Online Fantasy Sports Gaming - violation of Rule 31A of CGST Rules 2018. It was held by High Court that this activity or transaction pertaining to such actionable claim can neither be considered as supply of goods nor supply of services and is thus clearly exempted from levy of any GST. HELD THAT - Impugned Order upheld - SLP dismissed. However liberty granted to Government to file review petition before the concerned HC within four weeks regarding GST aspect.

Summary

The Supreme Court dismissed the special leave petitions but allowed the Union of India to seek a review on the GST aspect before the High Court of Bombay within four weeks. Application for impleadment was dismissed.