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2023 (12) TMI 421 - BOMBAY HIGH COURTValidity of SCN - levy 'tax on betting and gambling' - Valuation - Constitutional validity of Section 15(5) of the Central Goods and Services Tax Act, 2017 - Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 - 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 'tax on betting and gambling' in exercise of legislative power under Article 246A of the COI - restriction on Respondent No. 3 or its officers / sub-ordinates from taking any coercive action against the Petitioners - restricting the Respondent No. 4 and Respondent No. 5 from adjudicating the Impugned SCN pending final disposal of this writ petition. HELD THAT:- This Court considering the challenge to the provisions of the Act and Rules has ‘admitted’ the petitions. Insofar as the show cause notice was concerned, the Court recorded a statement on behalf of the department that the petitioners in such case without prejudice to the rights and contentions as raised in the petitions, may file response to the impugned show cause notices, and that, the Adjudicating Officer would not pass any final orders on the show cause notice without leave of the Court. Such statement as made on behalf of the department came to be accepted by the Court. The petitioners were accordingly directed to respond to the show cause notice - Petitioner submits that similar order can be passed on the present proceedings. Attention also drawn to the orders passed by the High Court of Sikkim in the case of Delta Corp Limited and Anr. vs. Union of India & ors. [2023 (10) TMI 1205 - SIKKIM HIGH COURT], where the Court had directed that a status-quo be maintained on the show cause notices - attention also drawn to an order passed by Division Bench of the Gujarat High Court in the case of NXGN Sports Interactive Private Limited vs. Union of India & ors [2023 (11) TMI 357 - GUJARAT HIGH COURT] 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. Issue notice to the Attorney General, returnable on 17th January, 2024, insofar as the 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 is prayed for - Let the pleadings of the proceedings be completed on or before the adjourned date of hearing.
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