Skill Lotto Solutions Pvt. Ltd. v. Union of India

Date: December 3, 2020

Court: Supreme Court
Type: Writ Petition
Judge(s)/Member(s): Ashok Bhushan, R.Subhash Reddy, M.R. Shah
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Subject Matter

GST on lotteries is constitutional

Actionable Claim

Summary

Skill Lotto Solutions, a dealer for sale and distribution of lotteries organised by Punjab, contended that the law was violative of the fundamental rights and contrary to the SC judgment (Sunrise Associates Vs government of NCT of Delhi) that held th…

The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. The petitioner seeks declaration that the levy of tax on lottery is discriminatory and violati…

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