V N SURESH v. UNION OF INDIA
Court: High Court of Kerala
Bench: HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
Judgment date:
Case summary
High Court of Kerala judgment dated 2025-04-10. V N SURESH v. UNION OF INDIA. Read the judgment and case details on LawSphereX.
Judgment text
2025:KER:31173 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE MOHAMMED NIAS C. P. TH THURSDAY, THE 10 DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP(C) NO. 1000 OF 2018 PETITIONER: V N SURESH S/O. NARAYAN, PONNUS LUCKY CENTRE, PATHANAPURAMM, KOLLAM 689695 BY ADV SRI. NAVOD PRASANNAN PATTALI RESPONDENTS: 1 UNION OF INDIA FINANCE DEPARTMENT, NEW DELHI 1100001, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA 2 CENTRAL BOARD OF EXCISE AND CUSTOMS SERVICE TAX DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 1100001 3 CHIEF COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX,KERALA ZONE, C. R. BUILDING,IS. PRESS ROAD, COCHIN 682018 4 ASSISTANT COMMISSIONER OF CENTRAL TAX AND EXCISE O/O. ASSISTANT COMMISSIONER OF CENTRAL TAX AND EXCISE,KOLLAM DIVISION, ST. MARYS BUILDING, KADAPPAKKADA, KOLLAM 691008 BY ADV SRI. M. A. VINOD, CGC 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: 2025:KER:31173 MOHAMMED NIAS C. P. , J ========================= W. P(C) No. 1000 of 2018 ========================= th Dated this the 10 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 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 NO.
1000 OF 2018 2025:KER:31173 APPENDIX OF WP(C) 1000/2018 PETITIONER EXHIBITS : TRUE COPY OF THE AGENCY LICENSE ISSUED TO THE PETITIONER FROM THE DISTRICT LOTTERY OFFICER, DLO, KOLLAM TRUE COPY OF THE SHOW CAUSE NOTICE DATED 11. 12. 2017 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER TRUE COPY OF THE ORDER DATED 09. 12. 2012 PASSED BY THE LD. SINGLE JUDGE IN WPC. NO. 24845/2013 TRUE COPY OF THE ORDER DATED 10. 10. 2013 IN WPC. NO. 24845/2013 TRUE COPY OF THE ORDER DATED 14. 03. 2014 PASSED BY THE DIVISION BENCH OF THIS HIGH COURT IN WPC. NO. 24845/2013 TRUE COPY OF THE CIRCULAR DATED 19. 05. 2015 ISSUED BY THE JOINT SECRETARY (TAX RESEARCH UNIT 1) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA True Copy // PA To Judge
Source: High Court of Kerala. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.