SKILL LOTTO SOLUTIONS PVT. LTD. versus UNION OF INDIA & ORS.

SKILL LOTTO SOLUTIONS PVT. LTD. versus UNION OF INDIA & ORS.

Article 32 is maintainable to challenge the CGST Act on Article 14 grounds; s.2(52) CGST Act validly includes actionable claims within 'goods' and is not in conflict with Article 366(12) or the Constitution Bench decision in Sunrise Associates (which held lottery to be an actionable claim); the exclusion of lottery, betting and gambling from Item No.6 of Schedule III is not hostile discrimination violative of Article 14; valuation of lottery for GST is governed by s.15 and Rule 31A and prize money is not to be excluded from the face value for levy of GST; writ petition dismissed subject to liberty to challenge subsequent notifications.

Parties
Petitioner: SKILL LOTTO SOLUTIONS PVT. LTD.; Respondent: UNION OF INDIA & ORS.
Jurisdiction
India
Judgment Date
03 December 2020
Procedural Posture
Writ Petition (civil) / Final Judgment
Outcome
Writ petition dismissed
Legal Topics
Maintainability Under Article 32, Definition and Interpretation of 'goods', Actionable Claim, Article 14 Discrimination, Valuation Under S.15 and Rule 31 a (gst)
Constitutional Law Tax Law Administrative Law Maintainability Under Article 32 Definition and Interpretation of 'goods' Actionable Claim Article 14 Discrimination Valuation Under S.15 and Rule 31 a (gst)

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Parties

SKILL LOTTO SOLUTIONS PVT. LTD.

Petitioner

UNION OF INDIA & ORS.

Respondent

Procedural Posture

Writ Petition (civil) / Final Judgment

Legal Issues

  1. 1 Whether writ petition under Article 32 is maintainable to challenge parliamentary Act on Article 14 grounds
  2. 2 Whether inclusion of 'actionable claim' in definition of 'goods' under s.2(52) CGST Act, 2017 is contrary to constitutional/legal meaning of 'goods'
  3. 3 Whether Sunrise Associates held that lottery is an actionable claim or those observations were obiter

Ratio Decidendi

Article 32 is maintainable to challenge the CGST Act on Article 14 grounds; s.2(52) CGST Act validly includes actionable claims within 'goods' and is not in conflict with Article 366(12) or the Constitution Bench decision in Sunrise Associates (which held lottery to be an actionable claim); the exclusion of lottery, betting and gambling from Item No.6 of Schedule III is not hostile discrimination violative of Article 14; valuation of lottery for GST is governed by s.15 and Rule 31A and prize money is not to be excluded from the face value for levy of GST; writ petition dismissed subject to liberty to challenge subsequent notifications.

Court Disposition

Writ petition dismissed

Orders

  • Writ petition dismissed
  • Petitioner granted liberty to challenge notifications dated 21.02.2020 and 02.03.2020 separately in appropriate proceedings