{"id":308794,"date":"2023-12-08T18:45:11","date_gmt":"2023-12-08T13:15:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=308794"},"modified":"2023-12-15T11:00:07","modified_gmt":"2023-12-15T05:30:07","slug":"vires-section-15-5-cgst-act-and-other-provisions-challenged-bomby-hc-issues-notice","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/08\/vires-section-15-5-cgst-act-and-other-provisions-challenged-bomby-hc-issues-notice\/","title":{"rendered":"Constitutionality of Section 15(5) of the CGST Act and other provisions challenged; Bombay High Court issues notice"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Bomby High Court:<\/span> In a petition filed under Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574969\" target=\"_blank\" rel=\"noopener\">226<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution of India<\/a> seeking interim relief while challenging the vires several provisions of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">Central Goods and Services Tax Act, 2017<\/a> (&#8216;CGST Act&#8217;), CGST Rules 2017, notifications and other provisions particularly surrounding levy of tax on betting and gambling, the Bench of G. S. Kulkarni and Jitendra Jain, JJ. issued notice to the Attorney General.<\/p>\n<p>The petitioner sought issuance of:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Writ of certiorari for quashing the show cause notice dated 27-09-2023 issued by the respondent;<\/p>\n<\/li>\n<li>\n<p>Writ of certiorari for striking down Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534729\" target=\"_blank\" rel=\"noopener\">15(5)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a> as unconstitutional and violative of Articles <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575046\" target=\"_blank\" rel=\"noopener\">246-A<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575203\" target=\"_blank\" rel=\"noopener\">366(12)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution of India<\/a> and Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534729\" target=\"_blank\" rel=\"noopener\">15(1)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a>;<\/p>\n<\/li>\n<li>\n<p>Writ of certiorari for striking down Rule 31A(3) of the CGST Rules, 2017 as ultra vires Sections <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534759\" target=\"_blank\" rel=\"noopener\">2(31)<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534814\" target=\"_blank\" rel=\"noopener\">7<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534836\" target=\"_blank\" rel=\"noopener\">9<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534729\" target=\"_blank\" rel=\"noopener\">15<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a>;<\/p>\n<\/li>\n<li>\n<p>Writ of certiorari for striking down provisions of the CGST Act, the CGST Rules and Notifications thereunder along with corresponding provisions of the MGST Act, the MGST Rules and Notifications thereunder, to the extent they purport to levy &#8216;tax on betting and gambling&#8217; in exercise of legislative power under Article 246A of the COI, due to lack of legislative competence;<\/p>\n<\/li>\n<li>\n<p>Writ of prohibition for restricting the respondent or its officers\/subordinates from taking any coercive action against the Petitioners;<\/p>\n<\/li>\n<li>\n<p>Writ of prohibition restricting the respondents from adjudicating the Impugned SCN pending final disposal of this writ petition;<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Ad interim order, costs, and suitable orders<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3%;\">The counsel for petitioners cited orders passed by the Division Bench of Bombay High Court in <span style=\"font-style: italic;\">Delta Corp Limited v. Union of India<\/span> (Writ Petition No. 717 of 2023) wherein, similar provisions were challenged, although, the activities of the assessees were different as pointed out by the Court. The Court had also directed maintenance of status quo on the show cause notices. Another case s cited by the petitioners was order dated 3-11-2023 in <span style=\"font-style: italic;\">NGXN Sports Interactive Private Limited v. Union of India<\/span> (Special Civil Application No. 19183 of 2023) wherein, ad-interim relief was granted restraining revenue from taking any further steps on the adjudication of the show cause notice while permitting the petitioners to file a response to the show cause notice.<\/p>\n<p style=\"margin-bottom: 3%;\">Acknowledging the said stance, the Court resolved to pass similar orders as in <span style=\"font-style: italic;\">Delta Corp<\/span> (supra) and issued notice to the Attorney General regarding challenge to the provisions of Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534729\" target=\"_blank\" rel=\"noopener\">15(5)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a> being unconstitutional and violative of Articles <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575046\" target=\"_blank\" rel=\"noopener\">246-A<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575203\" target=\"_blank\" rel=\"noopener\">366(12)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution of India<\/a>. The Court also directed the petitioners to file their reply to the impugned show cause notices without prejudice to its rights and contentions urged in the petition, and also kept it open for them to apply before the Chief Justice of the High Court to club all the matters to be heard by the appropriate Division Bench. The matter will probably next be heard on 17-01-2024.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Playerzpot Media Pvt Ltd v. Union of India, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/6UumOY52\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine Bom 2627<\/a>, Order dated 6-12-2023<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\">For Petitioners: Advocate Bharat Raichandani, Advocate Onkar Sharma, Advocate Sudipta B., Advocate Prathamesh Gargate; Khaitan &amp; Co.<\/p>\n<p style=\"margin-left: 18pt;\">For Respondents: Additional Government Pleader Jyoti Chavan, Advocate Jitendra B. Mishra, Advocate Satyaprakash Sharma, Advocate Sangeeta Yadav<\/p>\n<h3 style=\"color: #000080;\">Buy Constitution of India &nbsp;<a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=33\" target=\"_blank\" rel=\"noopener\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=33\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-300x200.jpg\" alt=\"Constitution of India\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294438\" srcset=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-300x200.jpg 300w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-768x511.jpg 768w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-440x293.jpg 440w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-650x433.jpg 650w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india.jpg 886w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/constitution-of-india-60x40.jpg 60w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Bomby High Court issued notice to the Attorney General regarding challenge to the provisions of Section 15(5) of the CGST Act, 2017 being unconstitutional and violative of Articles 246A and 366(12) of the Constitution of India.<\/p>\n","protected":false},"author":67513,"featured_media":293501,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[48953,2569,30102,55026,3274,63354,63355],"class_list":["post-308794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-betting-and-gambling","tag-Bombay_High_Court","tag-cgst-act","tag-cgst-rules","tag-constitutionality","tag-tax-on-betting","tag-tax-on-gambling"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vires of Section 15(5) of CGST Act and other provisions challenged; 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Assessee entitled to refund","author":"Editor","date":"December 23, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000\/- deposited on behalf of the petitioner concern, during search proceedings carried out between 16-02-2022 and 17.02.2022, was a voluntary act or not, on allegations that certain entities were sold by the petitioner company\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-418.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":242234,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/14\/del-hc-ss-69-and-132-of-cgst-act-valid-power-to-arrest-and-prosecute-ancillary-to-power-to-levy-and-collect-gst-read-hcs-detailed-analysis\/","url_meta":{"origin":308794,"position":2},"title":"Del HC | &#8220;Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST&#8221;: Read HC&#8217;s detailed analysis","author":"Bhumika Indulia","date":"January 14, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the Central Goods and Services Tax Act, 2017, and refused any interim relief to the petitioner. Petitioners submitted that Sections 69 and 132 of the Central Goods and Services\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":310389,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/30\/chhattisgarh-hc-upholds-constitutional-validity-of-section-164-of-cgst-act-legal-news\/","url_meta":{"origin":308794,"position":3},"title":"Chhattisgarh High Court upholds constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017","author":"Editor","date":"December 30, 2023","format":false,"excerpt":"\u201cThe petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"chhattisgarh high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":292316,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/16\/explained-karnataka-high-court-decision-to-quash-gst-notice-against-gameskraft-legal-news\/","url_meta":{"origin":308794,"position":4},"title":"Whether online\/ digital rummy played on Gameskraft is taxable under GST Act? 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