Supreme Court · 2020 INSC 676 · Decided 3 December 2020
Skill Lotto Solutions PVT. LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 676 · [2020] 13 S.C.R. 151
- Case number
- WRIT PETITION (CIVIL) No. 961/2018
- Decided
- 3 December 2020
- Bench
- ASHOK BHUSHAN, M.R. SHAH, R. SUBHASH REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 366(12), 14; GST Act Section 2(52), 14, 15
Headnote
Constitution of India: Art.32 - Writ petition alleging violation of Art.14 and impugning the definition of 'goods' under s.2(52) of the Central Goods and Services Tax, 2017 - Maintainability of - Held: Maintainable - Writ petition alleging violation of Art.14 to a parliamentary Act can be entertained under Art.32. Central Goods and Services Tax Act, 2017: s.2(52) - Whether the inclusion of actionable claim in the definition of goods as given in s.2(52) of the Act, 2017 is contrary to the legal meaning of goods and unconstitutional - Held:
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