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MYTEAM11 FANTASY SPORTS PRIVATE LIMITED vs. UNION OF INDIA
(Madras High Court)

Hon'ble Judges:

PANKAJ MITHAL
SHUBHA MEHTA
Pet. Counsel
Sudhir Gupta
Sandeep Shekhawat
Res. Counsel
V.p. Mathur
Sandeep Pathak

Petitioner / Applicant

MYTEAM11 FANTASY SPORTS PRIVATE LIMITED

Respondent UNION OF INDIA
Court Madras High Court
State

Tamilnadu

Date Jan 18, 2023
Order No.

D.B. Civil Writ Petition No. 1100/2023

Citation

2023(1) TAXREPLY 6915

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ORDER

ORDER 1. The petitioner-Company is engaged in providing online gaming services such as Rummy, Poker, Fantasy sports and casual games (Cricket, Candy Crush, Carrom, Solitaire, etc.) on their websites MyTeam11.in. 2. The petitioners have been served with a show cause notice under Section 74(1) of the Central Goods & Services Tax, 2017 (for short ‘CGST, 2017’) alleging that the petitioner-Company by misclassifying their supply as service instead of actionable claims which are goods and by undertaking activities in the form of betting has avoided tax and as such why the demands of GST, interest thereon and penalty as referred to in the notice may not be confirmed. 3. The petitioners through the present writ petition has thrown a challenge to the above show cause notice contending that the issue as to whether nature of gaming services as provided by it is in the nature of services or an actionable claim is no longer res-integra and has been decided by catena o....

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