The Bombay High Court in the case Delta Corp Limited & Anr. Versus Union Of India & Ors observed and has restrained the GST Department from passing final order on demand notices against Delta Corp. The bench comprising of Justice M.S. Sonak and Justice Bharat P. Deshpande in the case observed and has issued the notice to the Centre.
The court in the case observed that in addition to contesting several other circulars, clarifications, and rate notifications issued by the Central Board of Indirect Taxes and Customs, CBIC, the petitioner or assessee, the Delta Corp., had also challenged Rule 31A of the Central Goods and Services Tax Rules, 2017 and Section 15(5) of the Central Goods and Services Tax Act, 2017.
It has also been stated under Rule 31A that the value of supply in the case of the lottery, betting, gambling, and horse racing. The petitioner in the plea submitted that the Sikkim High Court in the same case has stayed the GST demand against casino and online gaming company Delta Corp.
On the other hand, it has been contended by the department that the it would not pass any final orders on show cause notice without the court’s permission.
The court in the case stated that this statement about not passing any final orders on the impugned show cause notice is accepted and the concerned respondents will have to abide by the same.
The counsel, Advocate Harish Salve appeared for the Petitioner.
The counsel, Advocate P. Faldessai represented the respondent.