Categories: Gaming

Supreme Court Halts Massive ₹1 Lakh Crore GST Notices Targeting Online Gaming Companies in Tax Fraud Case


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Numerous online gaming firms such as Games 24×7, Head Digital Works, and the Federation of Indian Fantasy Sports have approached the Supreme Court contesting the GST implementation by the GST authorities. Photo: @games24x7, @FIFS_Official via X

The Supreme Court on Friday (January 10, 2025) suspended showcause notices issued by GST authorities totaling over ₹1 lakh crore to online gaming companies and casinos due to alleged tax fraud.

A panel of Justices J.B. Pardiwala and R. Mahadevan stated that the issues necessitated a hearing and all actions against the gaming firms should remain suspended in the interim.

Additional solicitor general N. Venkataraman, who is representing the GST department, indicated that some showcause notices would conclude in February.

The case was scheduled for March 18.

In October 2023, GST authorities dispatched showcause notices to online gaming companies concerning tax fraud.

The administration modified the GST legislation, mandating foreign online gaming firms to register in India starting from October 1, 2023.

In August 2023, the GST council specified that a 28% GST would be imposed on the total value of wagers placed on online gaming platforms.

Gaming companies filed petitions in various high courts against such GST obligations, disputing the assertions of the revenue authorities.

Last year, the Supreme Court granted a petition from the Centre and consolidated pleas, questioning the application of 28% GST on e-gaming companies, from nine high courts for an authoritative ruling.

Several online gaming firms, including Games 24×7, Head Digital Works, and the Federation of Indian Fantasy Sports, have sought recourse in the Supreme Court against the GST enforcement.

The Supreme Court had suspended the Karnataka High Court’s ruling, which invalidated the GST notification of ₹21,000 crore directed at an online gaming firm.


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