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2023 (6) TMI 683 - HC - GSTAttachment of Bank Accounts of petitioner - Classification of services - rate of GST - whether the skill games which are being facilitated by the petitioner are to be charged as a game of chance at 28% on the entire bet value? - Learned counsel for the petitioner states that on platform fees, they have already paid GST @ 18%. HELD THAT - Keeping in view the decision in WITZEAL TECHNOLOGIES PRIVATE LTD. VERSUS UNION OF INDIA AND OTHERS 2021 (9) TMI 1493 - PUNJAB AND HARYANA HIGH COURT , where the State counsel has made a statement that they will not initiate any coercive step against the petitioner, in the present case also, no coercive steps will be taken for recovery of the amount demanded as per the show cause notice dated 19.05.2023 (Annexure P-1) and 50% of the attached amount should be defreezed so that the petitioner-company can carry out its day to day working. Adjourned to 17.08.2023.
Issues involved:
The issues involved in the judgment are related to the taxation of skill games facilitated by the petitioner, specifically whether they should be charged as a game of chance at 28% on the entire bet value, and the payment of GST on platform fees. Taxation of Skill Games: The petitioner's counsel highlighted that no clarification has been provided by the Group of Ministers regarding whether the skill games facilitated by the petitioner should be taxed as a game of chance at 28% on the entire bet value. The petitioner had already paid GST at 18% on platform fees. The court noted that no coercive steps would be taken for recovery of the amount demanded as per the show cause notice, similar to the assurance given in a previous judgment. It was ordered that 50% of the attached amount should be defreezed to allow the petitioner to continue its daily operations. GST Payment Dispute: The petitioner's counsel contested that 18% GST had been paid on the total turnover of approximately Rs. 86 crore over two years, with an attachment made of around Rs. 97.95 crore. The court considered the previous order where it was stated that no coercive steps would be taken against the petitioner, and directed that 50% of the attached amount should be defreezed to enable the petitioner to carry out its regular business activities. The matter was adjourned to 17.08.2023 for further proceedings.
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