Title: NXGN Sports Interactive Private Limited v. Union of India
Date: 03 November, 2023
+ R/ Special Civil Application No. 19183 of 2023
CORAM: Hon’ble Justice Biren Vaishnav and Justice Mauna M. Bhatt
Introduction
The Gujarat High Court will make a decision regarding the question of whether fantasy gaming is based on abilities or constitutes an actionable claim akin to betting and gambling.
Facts of the Case
The petitioner contested the GST department’s show-cause notice. The petitioner brought up the question of whether their gaming platform would be subject to an actionable claim that amounted to gambling and betting. Activities or transactions shall be classified as neither a supply of goods nor a supply of services, in accordance with Section 2(52) of the GST Act read with Section 7, specifically Schedule (III). Actionable claims that don’t include gaming, betting, or lotteries.
Courts analysis and decision
The court issued a notice returnable on 17th January, 2024.
Ad-interim relief will be granted until the petition, preventing the respondents from acting further in relation to the show cause notice’s resolution. The petitioner may, nevertheless, choose to submit a response to the show cause notice.
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Written by- Hargunn Kaur Makhija