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TMI Blog2023 (11) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... r online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso - Hence, notice returnable on 17.01.2024. - Honourable Mr. Justice Biren Vaishnav And Honourable Mrs. Justice Mauna M. Bhatt Appearance In Special Civil Application No. 19183 of 2023: For the Petitioner(s) No. 1,2 : Mr Mihir Joshi, Senior Counsel With Mr Sandeep Singhi, Advocate For Singhi Co For the Respondent(s) No. 1,3,4 : Mr Devang Vyas, Asg With Mr Priyank Lodha, Senior Standing Counsel For the Respondent(s) No. 2 : Mr. Trupesh C. Kathiriya, Assistant Government Pleader/PP Appearance In Special Civil Application No. 19243 of 2023: For the Petitioner(s) No. 1 : Mr Tushar Hemani, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner that the activity of the online claim that the petitioners undertake would be an actionable claim other than lottery, betting and gambling. Reliance is placed on a decision of the Division Bench of the Punjab and Haryana High Court in the case of Varun Gumber vs. Union Territory of Chandigarh and Others reported in 2017 SCC OnLine P H 5372 wherein the Punjab and Haryana High Court considered a claim of similar kind. 5. Similarly, the Rajasthan High Court in the case of Chandresh Sankhla vs State of Rajasthan and Others reported in 2020(2) RLW 1601 (Raj.) decided a similar issue i.e. whether there is an element of betting/ gambling. The said issue has now attained finality by way of a decision of the Apex Court in SL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 31A of the Central Goods and Service Tax Rules, 2017. 3. In addition to the contentions advanced by learned Senior Advocate Mr. Mihir Joshi in Special Civil Application No. 19183 of 2023 as stated hereinabove, Mr. Hemani, learned Senior Advocate would also rely on an order passed by the Bombay High Court rendered in Writ Petitions No. 715 to 717 of 2023 on 23.10.2023 wherein the issue is pending consideration. 4. Notice returnable on 17.01.2024. 5. Pending the petition there shall be ad-interim relief inasmuch as the respondents are restrained from taking any further steps on the adjudication of the show cause notice. It shall however be open to the petitioner to file a response to the show cause notice. 6. Direct servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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