WP(C) NO. 27864 OF 2018 1 2025:KER:31183 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP (C) NO. 27864 OF 201 8 PETITIONER: ANILKUMAR V.G. AGED 48 YEARS NIRAPPEL HOUSE, PUTHENPALLIKKUNNU, PALA.P.O., KOTTAYAM DISTRICT. RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2 ASSISTANT COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, KOTTAYAM DIVISION, V PUBLISHERS' BUIDLING, SREENIVASA IYER ROAD, KOTTAYAM, PIN - 686001 BY ADV ASSISTANT SOLICITOR GENERAL 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: WP(C) NO. 27864 OF 2018 2 2025:KER:31183 MOHAMMED NIAS C.P., J ========================= W.P(C) No. 27864 of 2018 ========================= Dated this the 10th 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 WP(C) NO. 27864 OF 2018 3 2025:KER:31183 APPENDIX OF WP(C) 27864/2018 PETITIONER EXHIBITS : EXHIBIT P1 TRUE COPY OF THE SHOW CASUE NOTICE C.NO. IV/09/113/2018-ST.ADJ/808 DATED 26.7.2018 EXHIBIT P2 TRUE COPY OF THE CIRCULAR DATED 10.11.2006 OF THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ORDER DATED 10.11.1999 ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P4 TRUE COPY OF THE RODER DATED 14.3.2014 PASSED BY THIS HONOURABLE COURT IN WPC NO. 24845 OF 2013 EXHIBIT P5 TRUE COPY OF THE ORDER DATED 3.3.2015 PASSED BY THIS HON'BLE COURT IN WPC NO. 6605/2015 // True Copy // PA To Judge