TMI BlogGST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-jurisX X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration in these petitions is, whether offline/online games such as Rummy which are mainly/preponderantly/substantially based on skill and not on chance, whether played with/without stakes tantamount to gambling or betting as contemplated in Entry 6 of Schedule III of the Goods and Services Act, 2017 . The petitions challenging a mere show cause notice is premature and not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that if the words sale of goods have to be interpreted in their legal sense, that sense can only be what it has in the interpretation that words of legal import occurring in a statute should be construed in their legal sense is that those words have, in law, acquired a definite and precise sense, and that, accordingly, the legislature must be taken to have intended that they should be understo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carding cards. Therefore, a game of rummy is a game of skill as held in Satyanarayana [ 1967 (11) TMI 109 - Supreme Court ]. The terms betting and gambling under in Entry 6 of Schedule III of the CGST Act must be given the same interpretation given to them by the courts, in the context of Entry 34 of List II of the Seventh Schedule to the Constitution and the Public Gambling Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enanced and is impermissible in law. Consequently, the impugned Show Cause Notice issued by the respondents to the petitioners is illegal, arbitrary and without jurisdiction or authority of law and deserves to be quashed. Full Text : 2023 (5) TMI 926 - KARNATAKA HIGH COURT - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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