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BANGALORE TURF CLUB LIMITED AND MYSORE RACE CLUB LIMITED vs. THE STATE OF KARNATAKA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

M. NAGAPRASANNA
Pet. Counsel
Vivek Reddy K.
Atul K. Alur
Res. Counsel
Vikram Huilgol
M.r. Vanaja

Petitioner / Applicant

BANGALORE TURF CLUB LIMITED AND MYSORE RACE CLUB LIMITED
Respondent THE STATE OF KARNATAKA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Jun 2, 2021
Order No.

WRIT PETITION No.11168/2018 (T – RES) C/W WRIT PETITION No.11167/2018 (T – RES)

Citation

2021(6) TAXREPLY 4301
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ORDER

The petitioners in these writ petitions inter alia challenge the legislative intent of making the petitioners liable to pay Goods and Services Tax (‘GST’ for short) on the entire bet amount received by the totalisator and declare the amendments dated 25-01-2018 which inserted Rule 31A(3) to the CGST Rules as being ultra vires the CGST Act. 2. Adumbrated in brief, the factual background as projected by the petitioners are as follows: The petitioners, are Companies incorporated under the Companies Act as a Public Limited Company are carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind and for any kind of athletic sports. The petitioners particularly conduct horse racing and facilitates betting by the punters. The petitioners by themselves do not bet, but only facilitates punters in their betting activity. It is the punter who places the bet either with a totalisat....

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