Page 157 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] LUCK INDIA ONLINE ENTERTAINMENT PVT. LTD. v. STATE OF U.P. 835

2020 (372) E.L.T. 835 (All.)
IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
[LUCKNOW BENCH]
Pankaj Kumar Jaiswal and Karunesh Singh Pawar, JJ.
LUCK INDIA ONLINE ENTERTAINMENT PVT. LTD.
Versus
STATE OF U.P.
Misc. Bench No. 3206 of 2020, decided on 6-2-2020
Quiz Game - Online Quiz Game - Permission thereof - Petitioner’s ap-
plication in this regard rejected on the ground of lapse of UP Entertainment
and Betting Tax Act and Rules after introduction of GST law - Since, petitioner
has re-applied for permission under new applicable Rules/Regulations in this
regard, State directed to decide on petitioner’s application within seven days
of removal of defects by applicant - Article 226 of Constitution of India.
[paras 2, 3]
Petition allowed
REPRESENTED BY : S/Shri Ashutosh Pathak and Shiv Shankar Singh,
Counsels, for the Petitioner.
[Order]. - Heard Sri Reshma Khan, holding brief of Sri Ashutosh Pathak,
Learned Counsel for the petitioner and Sri Q.H. Rizvi, Learned Additional Chief
Standing Counsel for respondents.
2. Grievance of the petitioner is that his earlier application for grant of
permission for online quiz game has been rejected on 25-1-2020 on the ground
that after coming into force the Goods and Services Tax Act, 2017 and Goods and
Services Tax Rules, 2017, the Uttar Pradesh Entertainment and Betting Tax Act,
[1979] and Uttar Pradesh Entertainment and Betting Tax Rules, 1980 have been
removed by Section 174 of the Goods and Services Tax Act, 2017. Thereafter, the
petitioner has filed a fresh application on 27-1-2020 before the respondent No. 2
for grant of entertainment license as per new applicable rule and regulations but
till today, appropriate authority/granting authority has not taken any decision
therein, therefore, this writ petition has been filed with a prayer to quash the or-
der dated 25-1-2020 by which his earlier application for entertainment license
was rejected by the respondent No. 2 and further to direct the respondent No. 2
to decide his application dated 27-1-2020.
3. Considering the fact that the petitioner has filed application dated
27-1-2020 under new rule and the same is pending consideration before the re-
spondent No. 2, we direct the respondent No. 2/respondent No. 3/competent
authority to decide the application dated 27-1-2020, expeditiously. If there is any
defect in the application as per new rules, respondent No. 2/respondent No.
3/competent authority shall intimate the same to the petitioner within seven
days from today and if the petitioner removes defects, if any, the application of
the petitioner shall be decided by the respondent No. 2/respondent No.
3/competent authority within seven days from the date of receipt of the applica-
tion for removal of the defects.
4. With the aforesaid, the writ petition stands disposed of.
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EXCISE LAW TIMES  15th June 2020  157