Key Takeaways from Taxmann's Case Digest:
• The batch of writ petitions filed against the High Court’s holding that Online/offline/physical/electronic/digital Rummy games and also other games played with or without stakes on the assessee's Mobile App being substantially and preponderantly games of skill and not of chance, are not covered within expression 'betting and gambling' appearing in Entry 6 of Schedule III to Central Goods and Services Tax Act, 2017
• Hence, the same is not taxable; since the main matter had, by instant time, ripen for final hearing, same were to be tagged; further proceedings of all impugned SCNs would remain stayed till final disposal
Case Name: Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd.
Citation: [2025] 170 taxmann.com 478 (SC)
Read the Supreme Court Order: taxmann.social/easPS
• J.B. Pardiwala & R. Mahadevan, JJ.
• Gopal Sankaranarayanan, Sr. Adv., Suhaan Mukerji, Adarsh Kumar, Sayandeep Pahari, Tanmay Sinha, Sudipta Bhattacharjee, Abhishek Manchanda, Shourya Dasgupta, Ms Trisha Chandran, Ms Tanya Srivastava, Onkar, Arjyadeep Roy, et al., Advs. for the Petitioner.
• Dhruv Mehta, Sr. Advs., Ms. Pritha Srikumar Iyer, AOR, Pradeep Nayak, Ms. Anupama Hebbar, Sankeerth Vittal, Karan Gupta, Abhyudaya Shishodia, Advs., M/S. Plr Chambers And Co., AOR, Dr. Abhishek Manu Singhvi, Sr. Adv., L. Nidhiram Sharma, et al., Adv. for the Respondent.
Taxmann
#GST #CaseLaw
Key Takeaways from Taxmann's Case Digest:
• The batch of writ petitions filed against the High Court’s holding that Online/offline/physical/electronic/digital Rummy games and also other games played with or without stakes on the assessee's Mobile App being substantially and preponderantly games of skill and not of chance, are not covered within expression 'betting and gambling' appearing in Entry 6 of Schedule III to Central Goods and Services Tax Act, 2017
• Hence, the same is not taxable; since the main matter had, by instant time, ripen for final hearing, same were to be tagged; further proceedings of all impugned SCNs would remain stayed till final disposal
Case Name: Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd.
Citation: [2025] 170 taxmann.com 478 (SC)
Read the Supreme Court Order: taxmann.social/easPS
• J.B. Pardiwala & R. Mahadevan, JJ.
• Gopal Sankaranarayanan, Sr. Adv., Suhaan Mukerji, Adarsh Kumar, Sayandeep Pahari, Tanmay Sinha, Sudipta Bhattacharjee, Abhishek Manchanda, Shourya Dasgupta, Ms Trisha Chandran, Ms Tanya Srivastava, Onkar, Arjyadeep Roy, et al., Advs. for the Petitioner.
• Dhruv Mehta, Sr. Advs., Ms. Pritha Srikumar Iyer, AOR, Pradeep Nayak, Ms. Anupama Hebbar, Sankeerth Vittal, Karan Gupta, Abhyudaya Shishodia, Advs., M/S. Plr Chambers And Co., AOR, Dr. Abhishek Manu Singhvi, Sr. Adv., L. Nidhiram Sharma, et al., Adv. for the Respondent.
#TaxmannUpdates #OnlineGaming #SCN #CGSTAct
1 day ago (edited) | [YT] | 0