Whether online gaming is an actionable claim?
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
NXGN SPORTS INTERACTIVE PRIVATE LIMITED Vs UNION OF INDIA
citation:
Varun Gumber vs. Union Territory of Chandigarh and Others
Chandresh Sankhla vs State of Rajasthan and Others
Facts of the cases:
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.
Observation & Judgement of the Court:
Pending the petition there shall be ad-interim relief inasmuch as the respondents are restrained from taking any further steps on the adjudication of the show cause notice. It shall however be open to the petitioner to file a response to the show cause notice.
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CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.