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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 ..... ent Writ Petition having arisen within the jurisdiction of this Court coupled with the fact that the said Writ Petitions WP(C) No. 36/2017 and WP(C) No.38/2017 having been filed prior in time before this Court to the Writ Petition filed by Serenity Trades Private Limited in WP(C) No.759/2017 in the High Court of Bombay at Goa and WP(C) No.59/2017 is being heard together with the said two Writ Petitions this Court is of the view that the aforesaid applications filed in the aforesaid Writ Petitions for deletion of State of Goa from the array of Respondents in the said Writ Petitions are liable to be dismissed. Applications dismissed - The State of Goa may file the counter affidavit, if they desire to do so. - IA No. 05/2018 in WP (C) No. 38/2017, IA No. 07/2018 in WP (C) No. 36/2017, IA No. 01/2018 in WP (C) No. 59/2017, - - - Dated:- 6-6-2018 - MR. BHASKAR RAJ PRADHAN J. For Petitioner (s) : Mr. A.R. Madhav Rao, Ms. Laxmi Chakraborty and Ms. Manju Rai, Advocates., Mr. Karma Sonam Lhendup, Advocate For Respondent (s) For R-1 R-2 : Mr. B.K. Gupta, Advocate. For R-3 R-4 : Mr. J.B. Pradhan, Addl. Advocate General with Mr. Karma Thinlay, Sr. Govt. Advocate, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus submits that the Petitioner can either challenge the impugned notification issued by the State of Goa by filing a Writ Petition before the High Court of Bombay at Goa or apply for intervention in Writ Petition 759/2017. The challenge to the impugned notification cannot continue before this Court as no cause of action has arisen vis-a-vis the said notification within the jurisdiction of this Court. The Applicant states that the State of Goa does not have its office within the jurisdiction of this Court. 6. Article 226 of the Constitution of India provides: 226. Power of High Courts to issue certain writs (1) Notwithstanding anything in Article 32 every High Court shall have powers, throughout the territories in relation to which it exercise jurisdiction, to issue to any person or authority, including in appropriate cases, any Government, within those territories directions, orders or writs, including writs in the nature of habeas corpus, mandamus, prohibitions, quo warranto and certiorari, or any of them, for the enforcement of any of the rights conferred by Part III and for any other purpose (2) The power conferred by clause (1) to issue directions, orders or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Union or by such State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation.- The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council. 9. The Central Government in exercise of the powers conferred by 246 A of the Constitution of India has enacted the Central Goods and Services Act, (CGST Act) 2017 as well as Integrated Goods and Services Act, (IGST Act) 2017. The State of Sikkim, the Government of Goa as well as some other States have also enacted their respective State Goods and Services Act, 2017. The Government of Goa has also enacted Goa Goods and Services Act, 2017 (GGST Act, 2017) under the provisions of 246 A (1) of the Constitution of India. 10. The Petitioner in WP(C) No.36/2017 is the distributor of State lottery organized, promoted and conducted by the State of Sikkim and is selling its lotteries in the State of Goa. 11. The Petitioner in WP(C) No.38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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.2 to 12 providing for taxation of Lottery run by State Governments ; (d) in the further alternative, issue a writ in the nature of mandamus or any other writ order or direction to hold and declare that even if State lotteries are subject to tax, the prize money in a lottery ticket or under the lottery scheme of the State Government cannot be taxed at all and the tax i.e. Central tax and the State tax imposed on State Organized lotteries under the CGST Act, 2017 IGST Act, 2017 and the SGST Act, 2017 of the Respondents can only be levied only on the face value of the lottery ticket minus the prize money in the scheme under which the State Govt. sells its lotteries through its Distributors/ Selling Agents; (e) 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 value of the lottery tickets supplied by the States to its Distributor should be the invoice val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the Petitioner to pay duty only at the rate of 12% with interest. (iii) Set aside the Impugned Notifications 01/2017 Central Tax (Rate), 01/2017 Integrated Tax (Rate) 01/2017 and the State rate Notifications of the States of Sikkim, Goa, Punjab and Maharashtra to the extent it levies tax on the face value of the lottery ticket without abating the prize money component of the lottery ticket when the said amount never forms part of the income of the Petitioner the lottery trade. (iv) Pass such other orders that his Hon ble Court may consider proper in the above case. 16. In WP(C) No.59/2017 the State of Goa has been arrayed as Respondent No.5 and the Petitioner has sought for the following prayers:- (a) issue a writ in the nature of mandamus or certiorari or any other writ order or direction to hold and declare that lottery are not actionable claims for the purpose of Section 3 of the Transfer of Property Act and assumption and treatment of lotteries as actionable claims for the purpose of subjecting lotteries to tax under the GST Act, 2017, IGST Act, 2017 and SGST Act, 2017 is illegal and unconstitutional and beyond the scope and powers of the said GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rize money in the scheme under which the State Govt. sells its lotteries through its Distributors/ Selling Agents; (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 value of the lottery tickets supplied by the States to its Distributor should be the invoice value and/or the transaction value actually paid by the Distributor and received by the Respondent No.2 State as reflected in the invoice raised by the State Govt. on the Petitioner and quash and set aside the fixation of the arbitrary value of the lottery tickets supplied on the basis of 100/112 in respect of S.No.242 of Schedule II and 100/128 in respect of S.No.228 of Schedule IV of the face value of the lottery ticket and to hold the said fixation under the impugned Central Notification, impugned IGST Notification and impugned State Notification; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch seeks to levy Goods and Services Tax on lotteries organized, promoted and conducted by the State of Sikkim. It is not the actual incidence of GST under the GGST Act, 2017 which are impugned in the present Writ Petitions but the provisions of law made by the Parliament as well as the respective State Governments including the State of Goa by which it seeks to levy GST on lotteries. 20. Perusal of the prayers, as prayed for, in the said three Writ Petitions also makes it evident that at least a part of the cause of action has arisen within the jurisdiction of this Court. 21. WP(C) No.36/2017 was filed on 07.07.2017, WP(C) No.38/2017 was filed on 14.07.2018 and WP(C) No.59/2017 was filed on 07.10.2017. 22. In WP(C) No.36/2017 and WP(C) No.38/2017 notice was issued on 17.07.2017 and in WP(C) No.59/2017 notice was issued on 31.10.2017. A perusal of the Order passed by the High Court of Bombay at Goa in re: Serenity Trade Pvt. Ltd. reflects that Rule was issued in the said Writ Petition on 28.09.2017 much after notices had been issued by this Court in WP(C) No.36/2017 and WP(C) No.38/2017 on 17.07.2017. 23. The aforesaid I.A (s) were all filed on 27.02.2018. 24. A part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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