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of <h1>Landmark GST Petition: Conditional Writ Challenges CGST Act Provisions, Restricts Coercive Actions Against Petitioners</h1> <h3>M/s. Playerzpot Media Pvt Ltd & Anr. Versus Union of India & Ors.</h3> M/s. Playerzpot Media Pvt Ltd & Anr. Versus Union of India & Ors. - 2024 (81) G. S. T. L. 123 (Bom.) Issues involved: The petition seeks relief under Article 226 of the Constitution of India to quash a Show Cause Notice and challenge certain provisions of the Central Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Rules, 2017. The petition also requests a writ to restrict coercive action by the Respondent and to prohibit adjudication of the Show Cause Notice pending final disposal.Show Cause Notice Quashing: The petitioners sought a writ of Certiorari to quash the Show Cause Notice issued by Respondent No. 3. The Court noted similar issues in a Goa case and directed the petitioners to respond to the notice without final adjudication until further leave of the Court.Challenge to CGST Act Provisions: The petitioners challenged the constitutionality of Section 15(5) of the Central Goods and Services Tax Act, 2017, alleging violation of Articles 246A and 366(12) of the Constitution of India. The Court issued notice to the Attorney General for the challenge and allowed the petitioners to file a reply to the show cause notices.Ultra Vires Rule: The petition also sought to strike down Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 2(31), 7, 9, and 15 of the CGST Act, 2017. The Court directed the Adjudicating Officer to hear the petitioners on the show cause notice but not to pass final orders without the Court's permission.Legislative Competence: The petition requested the quashing of provisions of the CGST Act, CGST Rules, and related notifications that levy tax on betting and gambling, citing lack of legislative competence under Article 246A of the Constitution of India. The Court granted liberty to the respondents to apply for clubbing all matters before an appropriate Division Bench.
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