C.N.Mithran vs. Union Of INDIA
Held
The Court allowed the writ petition, noting that the issue was covered against the Department by the Supreme Court judgment in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289].
Facts
The petitioner sought a declaration that the sale of lottery tickets does not fall within the purview of auxiliary service or taxable service as defined under Section 65 and 65(105) of the Finance Act, 1994. The writ petition was filed in 2018.
Key Issues
Whether the sale of lottery tickets constitutes an 'auxiliary service' or 'taxable service' under Section 65 and 65(105) of the Finance Act, 1994.
AI-generated summary — verify with the full judgment below
WP(C) NO. 11406 OF 2018 1 2025:KER:31179 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP (C) NO. 11406 OF 2018
PETITIONER: C.N.MITHRAN AGED 41 YEARS S/O NARAYANAN, YEARS, MELEVEEDU,PANDAKASALA, CHIRAYINKEEZHU.P.O, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.GEORGE POONTHOTTAM (SR.) SMT.NISHA GEORGE RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE,(DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI-110001. 2 THE JOINT COMMISSIONER CENTRAL EXCISE,CUSTOMS AND SERVICE TAX, P.B.NO.13,GST BHAVAN,PRESS CLUB ROAD,THIRUVANANTHAPURAM-695001. SRI. SREELAL N WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11406 OF 2018 2 2025:KER:31179 MOHAMMED NIAS C.P., J ========================= W.P(C) No. 11406 of 2018 ========================= Dated this the 10th day of April, 2025 J U D G M E N T The writ petition is filed seeking a declaration that the sale of lottery tickets does not come within the purview of auxiliary servi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.