Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & OTHERS vs. DIRECTORATE GENERAL OF GOODS SERVICES TAX INTELLIGENCE & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
Abhishek Manu Singvi
Udaya Holla
Siddhartha H.m
Res. Counsel
N. Venkataraman
Jeevan J Neeralagi
Mukul Rohtgi

Petitioner / Applicant

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & OTHERS
Respondent DIRECTORATE GENERAL OF GOODS SERVICES TAX INTELLIGENCE & OTHERS
Court Karnataka High Court
State

Karnataka

Date May 11, 2023
Order No.

WRIT PETITION No. 19570 OF 2022 C/W WRIT PETITION Nos. 22010 OF 2021, 18304 OF 2022 19561 OF 2022, 20119 OF 2022 AND 20120 OF 2022 (T-RES)

Citation

2023(5) TAXREPLY 7387
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER The main question/issue that arises 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. I. FACTUAL MATRIX M/s.Gameskraft Technologies Pvt. Ltd., (for short ‘the GTPL’) claims to be an Online Intermediary Company incorporated in June 2017, who runs technology platforms that allow users to play skill based online games against each other. Petitioner - GTPL contends that it has over 10 lakh users from across India and is headquartered in Bangalore and registered under the Central Goods and Services Tax Act, 2017 (for short ‘ the CGST Act’) and the Karnataka Goods and Services Tax Act, 2017 (for short ‘the KGST Act’). It is contended that the said company is a leg....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
22
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).