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TMI Blog2018 (7) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... ta Rai and Ms. Ranjeeta Kumari, Advocates. For R-5 & 6, R-11 and R-12 : None. O R D E R Pradhan, J. 1. Three Writ Petitions are pending before this Court for adjudication. The present applications filed by the State of Goa under consideration seek the deletion of the State of Goa as a party Respondent in WP(C) No.36/2017, WP(C) No.38/2017 and WP(C) No.59/2017. 2. The aforesaid Writ Petitions seek to challenge inter alia impugned notifications of various States including State of Goa to the extent it levies deferential rate of tax on the supply of the lottery tickets. 3. The Applicant states that the Writ Petitions have been filed by the Petitioners challenging the notifications issued by the Central Government and different State Governments in exercise of powers under the Goods and Services Tax Act both Central as well as State. The Applicant submits that the notification or order or action of one State cannot be subjected to judicial scrutiny within the jurisdiction of a High Court beyond the territorial jurisdiction of that State more so when no cause of action has arisen within the jurisdiction of that High Court. It is the Applicant's case that as far as challenge to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on, or in any proceedings relating to, a petition under clause (1), without (a) furnishing to such party copies of such petition and all documents in support of the plea for such interim order; and (b) giving such party an opportunity of being heard, makes an application to the High Court for the vacation of such order and furnishes a copy of such application to the party in whose favour such order has been made or the counsel of such party, the High Court shall dispose of the application within a period of two weeks from the date on which it is received or from the date on which the copy of such application is so furnished, whichever is later, or where the High Court is closed on the last day of that period, before the expiry of the next day afterwards on which the High Court is open; and if the application is not so disposed of, the interim order shall, on the expiry of that period, or, as the case may be, the expiry of the aid next day, stand vacated (4) The power conferred on a High Court by this article shall not be in derogation of the power conferred on the Supreme court by clause ( 2 ) of Article 32." 7. In view of sub-clause (2) of Article 226 of the Constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid Writ Petitions that the State of Goa having issued the impugned notification under the GGST Act, 2017 to impose tax on the lotteries organized, run and conducted by the State of Sikkim is unconstitutional and illegal. 14. In WP(C) No.36/2017 the State of Goa is Respondent No.9. In the said Writ Petition the following prayers are sought :- "(a) issue a writ in the nature of mandamus or certiorari or any other writ order or direction to hold and declare that the provisions of Serial No.6 of Schedule III read with Section 7(2) of the Central Goods and Service Act, 2017 and also serial No.6 of Schedule III read with Section 7(2) of the States Goods Service Act, 2017 of Respondent Nos. 2 to 11 exempting "actionable claims" as activities or transactions which shall be treated neither as supply of goods nor a supply of service but not excluding "lottery" from such exemption is unconstitutional, illegal and non-est as "lotteries" cannot at all be subjected to tax under the GST Act, 2017, IGST Act, 2017 and SGST Acts, 2017. (b) in the alternative, issue a writ in the nature of mandamus or certiorari or any other writ order or direction to hold and declare that the GST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Notification; (f) in the further alternative, issue a writ in the nature of mandamus or any other writ order or direction to hold and declare that the Respondents shall give credit of Central tax, integrated tax and/or the State tax to the Petitioners in respect of the "unsold lottery tickets" under Section 34 of the CGST Act of 2017, IGST and Section 34 of the SGST Acts, 2017; (g) in the further alternative, issue a writ in the nature of mandamus or any other writ order or direction to quash and set aside the "impugned GST Notification- Reverse Charge", impugned IGST Notification - Reverse Charge, and the impugned State Notification - Reverse Charge providing that in case of Lottery supply the Lottery Distributor or selling agent shall be liable to pay tax on reverse charge basis; (h) pass any other directions/s, relief/s, order/s that may be deemed fit and proper in the circumstances of this case. (i) all the costs of Writ Petition" 15. In WP(C) No.38/2017 the State of Goa is arrayed as Respondent No.7 and the Petitioner has sought for the following prayers:- "(i) Set aside the Impugned Notifications 01/2017 Central Tax (Rate), 01/2017 Integrated Tax (Rate), 01/2017, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on -est as "lotteries" cannot at all be subjected to tax under GST Act, 2017, IGST Act, 2017 and SGST Acts, 2017: (c) issue a writ in the nature of mandamus or certiorari or any other writ order or direction to hold and declare that the GST Act, 2017, IGST Act, 2017, SGST Act, 2017 of Respondent Nos.2 to 12, the Rules framed or the Notifications(s) issued thereunder cannot sub-classify "State Organized Lotteries" as "Lotteries run by State Governments" and/or "Lotteries authorized by State Governments" and recommend and/or levy two different and varying rates on the State Lotteries based on such non-existent classification i.e. 12% and 28% respectively; (d) in the further alternative, issue a writ in the nature of mandamus or certiorari or any other writ order or direction quashing and setting aside S.No.228 in Schedule-IV of the impugned Central Notification, impugned IGST Notification and the impugned State Notifications providing for taxation of "Lottery authorized by State Governments" and to further quash, set aside and/or read down S.No.242 in Schedule-II of the impugned Central Notification, impugned IGST Notification and the impugned State Notifications of Respondent Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners that the Petitioners distribute, purchase and sell lotteries and online lotteries both within the State of Sikkim as well as in the State of Goa. It is the case of the Petitioners that the Central Government issued impugned notifications in exercise of the powers conferred by the Sub-section (1) of the Section 9 of the CGST Act, 2017 and similarly identical notifications have also been issued by the State Governments including the State of Goa under the GGST Act, 2017. It is the case of the Petitioner that the Central Government has also issued impugned notification under the provisions of the IGST Act, 2017 and an identical notification to the impugned Central Government notification under the IGST Act, 2017 have also been issued by the State of Goa. 18. It is submitted by the Petitioners that if the distinction between lotteries run by the State Government and the lotteries authorized by the State Government is made as has been done by the impugned notifications the same would be ex-facie illegal and would be mis-used by the States in order to monopolize the business of lottery by selling its lottery within its own State by classifying and certifying its own lotteries as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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