2023 (1) TMI 1127

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....assisted by Mr. Sandeep Shekhawat, Mr. David Mehla, Ms. Shweta Chauhan And Ms. Sejal Harneja For the Respondent(s) : Mr. V.P. Mathur, Mr. Sandeep Pathak with Ms. Vartika Mehra ORDER 1. The petitioner-Company is engaged in providing online gaming services such as Rummy, Poker, Fantasy sports and casual games (Cricket, Candy Crush, Carrom, Solitaire, etc.) on their websites MyTeam11.in. 2. The p....

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....re game of skill and would not be covered as gaming of chance or gambling. 4. The submission of Shri Sudhir Gupta, learned Senior Advocate appearing for the petitioner-Company is that once controversy regarding classification of the products stands settled by the decision of the Court, the respondents have no jurisdiction to issue any show cause notice taking a different opinion in the matter and....

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....gality in initiating the above action. The gaming services provided by the petitioner-Company is not in the nature of skill but pure and simple betting and gambling. The show cause notice is not of a final nature. It only tentatively determines the amount of tax interest and the penalty subject to confirmation upon consideration of the reply of the petitioner-Company. The direction to deposit part....

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....t in the case of Ravindra Singh Chaudhary Vs. Union of India D.B. Civil Writ Petition No.20779/2019 decided on 16.10.2020 which also stands approved by the Supreme Court as the SLP against it stands dismissed. 10. In the case of Dr. K.R. Laxmanan Vs. State of Tamil Nadu-(1996) 2 SCC 226 it has been observed that the games so offered are games of skill and not of chance. 11. In view of the totali....