Summit Online Trade Solutions Vs Union Of India

Three writ petitions are currently awaiting adjudication by the court. These petitions involve legal matters pertaining to the State of Goa. The State of Goa has submitted applications in relation to these petitions. These applications are currently under consideration by the court.

The court is currently dealing with three writ petitions, all of which involve the State of Goa as a respondent. These petitions challenge notifications issued by various states, including Goa, regarding the taxation of lottery tickets. The State of Goa has filed applications seeking to be removed as a party respondent in these petitions.

The petitions primarily challenge notifications issued by both the Central Government and various State Governments under the Goods and Services Tax Act. The petitioner argues that actions taken by one state cannot be legally challenged in the jurisdiction of another state’s high court unless there is a specific cause of action within that jurisdiction. They assert that any challenge to the notification issued by the State of Goa should be brought before the High Court of Bombay at Goa, as the cause of action, if any, arises within Goa’s jurisdiction.

The applicant also highlights that a similar writ petition (No. 759/2017) has already been filed before the High Court of Bombay at Goa by Serenity Trades Private Limited, indicating that such challenges are appropriately addressed in that jurisdiction. Therefore, the applicant contends that the current court should not entertain challenges related to Goa’s notification and taxation.

The case at hand involves three pending Writ Petitions concerning the taxation of lottery tickets. The State of Goa has filed applications seeking its removal as a respondent in these petitions. The petitions challenge notifications issued by various states, including Goa, regarding the differential tax rates on lottery ticket sales.

The State of Goa argues that since the cause of action, if any, regarding the challenged notifications has arisen within its jurisdiction, any challenge to these notifications should be heard in the High Court of Bombay at Goa. It contends that the High Court where the cause of action arises has jurisdiction over the matter. Additionally, the State points out that an identical Writ Petition (No. 759/2017) has already been filed in the High Court of Bombay at Goa by another party and is pending final hearing.

In light of these arguments, the State of Goa asserts that the petitioners can either challenge the impugned notifications before the High Court of Bombay at Goa or seek intervention in Writ Petition 759/2017. It maintains that the current Court, where the applications are filed, lacks jurisdiction as the State of Goa does not have its office within its jurisdiction.

The Applicant cites Article 226 of the Indian Constitution, which grants High Courts the power to issue writs for the enforcement of rights conferred by Part III of the Constitution. However, it emphasizes that this power can be exercised by the High Court where the cause of action, wholly or in part, arises, even if the government authority or person concerned is not within its territorial jurisdiction.

In conclusion, the Applicant argues that the present Court should not entertain the challenge to the notification issued by the State of Goa as the cause of action, if any, has arisen within the jurisdiction of the High Court of Bombay at Goa. Therefore, it requests the removal of the State of Goa as a party respondent in the pending Writ Petitions.

The case at hand involves three Writ Petitions awaiting adjudication by the court. The State of Goa has filed applications seeking its removal as a party respondent in WP(C) No.36/2017, WP(C) No.38/2017, and WP(C) No.59/2017. These petitions primarily challenge notifications issued by various states, including Goa, regarding the taxation of lottery tickets.

The State of Goa argues that challenges to notifications issued by one state should be addressed within the jurisdiction of that state’s High Court, particularly when no cause of action arises in the jurisdiction where the challenge is made. It contends that any challenge to Goa’s notification and tax imposition should be brought before the High Court of Bombay at Goa, as the cause of action, if any, originates within Goa.

Furthermore, the State of Goa highlights that an identical Writ Petition (No. 759/2017) has already been filed before the High Court of Bombay at Goa by Serenity Trades Private Limited, which is currently pending. Thus, it suggests that the petitioners in the present case could either challenge Goa’s notification in the Goa High Court or seek intervention in Writ Petition 759/2017. As per the State of Goa, the challenge to its notification cannot proceed in the current court, as there is no cause of action within its jurisdiction, and Goa does not have an office within the jurisdiction of the current court.

The legal context provided includes references to Article 226 and Article 246 A of the Indian Constitution. Article 226 empowers High Courts to issue writs for the enforcement of fundamental rights and for other purposes. It allows High Courts to issue directions, orders, or writs to any government, authority, or person within their jurisdiction, even if the cause of action partly arises outside their territorial jurisdiction.

Article 246 A establishes the powers of Parliament and state legislatures to enact laws concerning the Goods and Services Tax (GST). The Central Government, under this provision, has enacted the Central Goods and Services Act (CGST Act) 2017 and the Integrated Goods and Services Act (IGST Act) 2017. Additionally, states like Sikkim and Goa have enacted their respective State Goods and Services Acts in accordance with this constitutional provision.

In essence, the State of Goa argues that challenges to its notification on taxation of lottery tickets should be addressed within its territorial jurisdiction or before the High Court of Bombay at Goa. It emphasizes the constitutional provisions governing jurisdiction and the enactment of GST-related laws by both the central and state governments.

The matter at hand revolves around three pending Writ Petitions before the Court, wherein the State of Goa is sought to be removed as a party respondent. These petitions challenge notifications issued by various states, including Goa, regarding the tax rates on lottery ticket sales. The State of Goa contends that challenges to its notifications should be adjudicated within its territorial jurisdiction, primarily by the High Court of Bombay at Goa. The applicant further points out that a similar petition is already pending before the High Court of Bombay at Goa.

According to Article 226 of the Indian Constitution, High Courts have the power to issue writs for the enforcement of rights conferred by Part III and for other purposes within their territorial jurisdiction. This includes issuing writs even if the cause of action partially arises outside their territorial jurisdiction.

Article 246 A of the Constitution grants Parliament and state legislatures the power to make laws regarding goods and services tax (GST). In line with this, the Central Government has enacted the Central Goods and Services Act (CGST Act) 2017, and various states, including Goa, have enacted their own State Goods and Services Acts.

The petitioners in the Writ Petitions are involved in the distribution, sale, and marketing of lottery tickets organized by the State of Sikkim, both within Sikkim and in Goa. They argue that Goa’s imposition of taxes on Sikkim’s lotteries is unconstitutional and illegal.

Each Writ Petition seeks different reliefs, including declarations that certain provisions of the CGST Act and the State GST Act exempting “actionable claims” should also exempt lotteries, thereby challenging the legality of Goa’s notifications.

In summary, the main contention revolves around the jurisdiction of the Court to adjudicate on challenges to Goa’s notifications, the constitutionality of these notifications, and the legality of taxes imposed by Goa on lotteries organized by Sikkim.

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