The company also claimed that the notices were issued without jurisdiction because they were contrary to the settled position of the Supreme Court that online fantasy sports are predominantly games of skill and not gambling or betting.
The plea, therefore, challenged the investigation initiated by the Deputy Commissioner of State Tax department and Directorate General of GST Intelligence into the alleged evasion.
It also challenged the notices issued by the GST authorities calling for documents for the FY 2017-18 and 2018-19.
Sporta claimed that the notices gave retrospective effect to the amendments to the GST Act which valued online fantasy sports at the rate of 28%.
However, this amendment is effective from October 1, 2023 and could not have been applied retrospectively, the company contended.
Source: Barandbench
