Kerala High Court
WP(C)/11533/2018 of G.MANICKA SELVAM Vs UNION OF INDIA on 10 April 2025
11533 OF 2018 1 2025:KER:31180 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 W P(C) NO. 11533 OF 2 018 PETITIONER: G.MANICKA SELVAM AGED 46 YEARS S/O.T.M.GURUSWAMY,SREE GOKULAM, NEAR
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
W P(C) NO. 11533 OF 2
PETITIONER:
G.MANICKA SELVAM
AGED 46 YEARS
S/O.T.M.GURUSWAMY,SREE GOKULAM,
NEAR IRATTIPANA, MADAN NADA,
CHIRAYINKEEZHU ROAD,ATTINGAL,
THIRUVANANTHAPURAM-695101.
BY ADVS.
SRI.GEORGE POONTHOTTAM (SR.)
SMT.NISHA GEORGE
RESPONDENTS:
UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001.
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:
MOHAMMED NIAS C.P., J
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W.P(C) No. 11533 of 2018
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Dated this the 10th day of April, 2025
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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 service or taxable service as defined under Section 65 of the Finance Act, 1994, and is consequently not a taxable service within the meaning of Section 65(105) of the Finance Act, 1994.
2. It is submitted by both sides that the issue is covered against the Department by the judgment of the Honourable Supreme Court reported in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289]. In view of the above, the writ petition is allowed as prayed for. Sd/- MOHAMMED NIAS C.P. JUDGE LU
APPENDIX OF WP(C) 11533/2018 PETITIONER EXHIBITS : EXHIBIT P1 TRUE COPY OF THE CIRCULAR DATED 10.11.2006 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 10.11.1999 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 14.3.2014 IN WPC NO.24845/2013 PASSED BY THIS HON'BLE COURT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 03.03.2015 IN WPC.NO.6605/2015 PASSED BY THIS HON'BLE COURT. EXHIBIT P5 TRUE COPY OF THE SHOW CAUSE NOTICE NO.35/ST/DIV(AC)/2017-18 DATED 06.12.2017 // True Copy // PA To Judge