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SUMMIT ONLINE TRADE SOLUTIONS PVT. LTD.,FUTURE GAMING & HOTEL SERVICES PVT. LTD. & ANR., PAN INDIA NETWORK LTD. & ANR. vs. UNION OF INDIA & ORS.
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
A.r. Madhav Rao
Laxmi Chakraborty
Manju Rai
Res. Counsel
B.k. Gupta
J.b. Pradhan
Karma Thinlay

Petitioner / Applicant

SUMMIT ONLINE TRADE SOLUTIONS PVT. LTD.,FUTURE GAMING & HOTEL SERVICES PVT. LTD. & ANR., PAN INDIA NETWORK LTD. & ANR.
Respondent UNION OF INDIA & ORS.
Court Sikkim High Court
State

Sikkim

Date Jun 6, 2018
Order No.

IA No. 05/2018 in WP (C) No. 38/2017, IA No. 07/2018 in WP (C) No. 36/2017, IA No. 01/2018 in WP (C) No. 59/2017

Citation

2018(6) TAXREPLY 2961
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ORDER

1. Three Writ Petitions are pending before this Court for adjudication. The present applications filed by the State of Goa under consideration seek the deletion of the State of Goa as a party Respondent in WP(C) No.36/2017, WP(C) No.38/2017 and WP(C) No.59/2017. 2. The aforesaid Writ Petitions seek to challenge inter alia impugned notifications of various States including State of Goa to the extent it levies deferential rate of tax on the supply of the lottery tickets. 3. The Applicant states that the Writ Petitions have been filed by the Petitioners challenging the notifications issued by the Central Government and different State Governments in exercise of powers under the Goods and Services Tax Act both Central as well as State. The Applicant submits that the notification or order or action of one State cannot be subjected to judicial scrutiny within the jurisdiction of a High Court beyond the territorial jurisdiction of that State more so when no cause of action has aris....

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