9911796707
TMI Blog2023 (12) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... haitan & Co. For the Respondent No. 2 : Ms. Jyoti Chavan, Addl. GP. For the Respondent No. 3 : Mr. Jitendra B. Mishra a/w Mr. Satyaprakash Sharma & Ms. Sangeeta Yadav. P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs : a) issue a writ of Certiorari and/ or in the nature of Certiorari to quash the Show Cause Notice bearing DGG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orari or in the nature of any other writ for striking down 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, due to lack of legislative compete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners has drawn our attention to the orders dated 23rd October 2023 passed by a Division Bench of this Court at Goa in the case of Delta Corp Limited and Anr. vs. Union of India & Ors. Writ Petition No. 717 of 2023 wherein similar issues as involved in present petition had fell for consideration of the Court, although the activities of the assessees are different. This Court considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Delta Corp Limited and Anr. vs. Union of India & ors. .P. (C) No. 41 of 2023, where the Court had directed that a status-quo be maintained on the show cause notices. Our attention is 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 Special Civil Application No.19183 of 2023 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent No. 2. Mr. Mishra, waives service on behalf of respondent No.3. (iv) Let the pleadings of the proceedings be completed on or before the adjourned date of hearing. (v) The petitioners without prejudice to its rights and contentions as urged in the present petition may file their reply to the impugned show cause notices. (vi) The Adjudicating Officer may proceed to hear the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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