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2023 (6) TMI 683 - PUNJAB AND HARYANA HIGH COURTAttachment of Bank Accounts of petitioner - Classification of services - rate of GST - whether the skill games which are being facilitated by the petitioner are to be charged as a game of chance at 28% on the entire bet value? - Learned counsel for the petitioner states that on platform fees, they have already paid GST @ 18%. HELD THAT:- Keeping in view the decision in WITZEAL TECHNOLOGIES PRIVATE LTD. VERSUS UNION OF INDIA AND OTHERS [2021 (9) TMI 1493 - PUNJAB AND HARYANA HIGH COURT], where the State counsel has made a statement that they will not initiate any coercive step against the petitioner, in the present case also, no coercive steps will be taken for recovery of the amount demanded as per the show cause notice dated 19.05.2023 (Annexure P-1) and 50% of the attached amount should be defreezed so that the petitioner-company can carry out its day to day working. Adjourned to 17.08.2023.
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