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of <h1>Online Gaming Dispute: Ad-Interim Relief Granted, Challenging Show Cause Notices and GST Rules Pending Judicial Review</h1> <h3>NXGN Sports Interactive Private Limited Versus Union of India</h3> HC granted ad-interim relief in two special civil applications challenging show cause notices related to online gaming. The court restrained further ... Actionable claim or not - betting and gambling - petitioners’ platform used for gaming - HELD THAT:- Perusal of the show cause notice would indicate that the authorities while purporting to seek an explanation from the petitioner prima facie observed that the nature of services rendered was ‘actionable claims’ and therefore Mr. Joshi, learned Senior Advocate has contended that no useful purpose will be served in responding to the show cause notice. The question whether 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. Issues involved:1. Challenge to show cause notice dated 04.10.2023 issued by respondent no. 3.2. Whether online gaming activities amount to betting and gambling.3. Challenge to show cause notice dated 17.10.2023 issued by respondent no. 4.4. Challenge to the vires of Rule 31A of the Central Goods and Service Tax Rules, 2017.Special Civil Application No. 19183 of 2023:The petition challenges a show cause notice issued by respondent no. 3 on 04.10.2023. The main issue is whether the online gaming platform used by the petitioners constitutes betting and gambling. The petitioner argues that the activity falls under actionable claims other than lottery, betting, and gambling, citing relevant legal provisions. Reference is made to a decision by the Punjab and Haryana High Court and the Rajasthan High Court on similar matters. The High Court acknowledges the need for a detailed examination of whether online gaming amounts to betting or gambling. An ad-interim relief is granted, restraining further action on the show cause notice until the matter is resolved. The petitioner is allowed to respond to the notice. The next hearing is scheduled for 17.01.2024.Special Civil Application No. 19243 of 2023:This petition challenges a show cause notice dated 17.10.2023 issued by respondent no. 4 and also questions the validity of Rule 31A of the Central Goods and Service Tax Rules, 2017. The arguments presented align with those in Special Civil Application No. 19183 of 2023. Additionally, reference is made to an order by the Bombay High Court on a related issue pending consideration. An ad-interim relief is granted, similar to the previous case, restraining further action on the notice until the next hearing on 17.01.2024. The petitioner is permitted to file a response to the show cause notice. Direct service is allowed for this petition as well.
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