Is the definition of lottery under GST discriminatory and violative of Articles 14, 19(1)(g), 301, and 304 of the Constitution of India?

Last updated: 05 December 2020
Quick Summary
This Supreme Court case examines whether the definition of 'lottery' under the Central Goods and Services Tax Act, 2017, and the subsequent tax levy, is discriminatory. The petitioner, a lottery agent, argues that this definition and taxation violate fundamental rights guaranteed by the Indian Constitution, specifically Articles 14 (equality), 19(1)(g) (freedom of trade), 301 (freedom of trade), and 304 (restrictions on trade). The case considers the historical regulation of lotteries in India, including pre-constitution and post-constitution legislation.

Court :
Supreme Court

Brief :
The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries.

Citation :
WRIT PETITION (CIVIL) NO.961 OF 2018

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