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TMI Blog2023 (1) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... r than that of chance or that of betting/gambling. Thus when the matter is so settled by various Courts, the issuance of the impugned show cause notice is nothing but an abuse of the process of law. Accordingly, we call upon the respondents to file counter affidavit to the writ petition within a period of one month from today. The writ petition is directed to be listed for admission/final disposal immediately thereafter. - D.B. Civil Writ Petition No. 1100/2023 - - - Dated:- 18-1-2023 - Hon'ble The Chief Justice Mr. Pankaj Mithal And Hon'ble Mrs. Justice Shubha Mehta For the Petitioner(s) : Mr. Sudhir Gupta, Sr. Advocate assisted by Mr. Sandeep Shekhawat, Mr. David Mehla, Ms. Shweta Chauhan And Ms. Sejal Harneja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the matter and in case any such notice is issued, it would be without jurisdiction as has been laid down in Union of India Anr. Vs. Vicco Laboratories-(2007) 13 SCC 223. 5. Learned counsel for the petitioner also submits that the impugned show cause notice in fact is not a mere show cause notice rather is in the nature of a final order determining the tax liability, interest and penalty and requiring the petitioner to deposit the same. 6. Shri Sandeep Pathak, learned counsel appearing for respondent Nos.2 to 5 opposes the petition on the ground that it is not maintainable as it is only directed against a show cause notice. The petitioners can file reply to the notice and wait for the final decision. It is also submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Dr. K.R. Laxmanan Vs. State of Tamil Nadu-(1996) 2 SCC 226 it has been observed that the games so offered are games of skill and not of chance. 11. In view of the totality of the facts and circumstances of the case, we are prima facie satisfied that some of the games offered by the petitioners online have already been held to be games of skill rather than that of chance or that of betting/gambling. Thus when the matter is so settled by various Courts, the issuance of the impugned show cause notice is nothing but an abuse of the process of law. 12. Accordingly, we call upon the respondents to file counter affidavit to the writ petition within a period of one month from today. 13. The writ petition is directed to be listed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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