16 Dec 2023 8:29 AM GMT
The Supreme Courton Friday (December 15) posted a batch of writ petitions filed by online gaming companies, including Dream 11, Games 24x7, and Head Digital Works, challenging the constitutional validity of imposition of a 28% GST, to January 8, 2024.
A bench comprising Chief Justice of India DY Chandrachud, Justice JB Pardiwala and Justice Manoj Misra refused to pass interim order in favour of the petitioners.
Senior Advocate Harish Salve, appearing for the petitioners, urged the bench to direct the Department to not pass final assessment orders in the meantime. Refusing to pass any such order, the bench said that it would consider the matter after the winter vacation. Salve argued that the GST was imposed on the entire value of bets, effective from October 1 and not on the revenue of the companies and this amounted to arbitrariness and illegality.
Additional Solicitor General (ASG) Venkatraman, appearing for the government, requested the court to postpone the hearing, citing the need for proper instructions on the matter. Consequently, the court deferred the hearing to January 8, 2024.
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