2018 Taxo.online 259

W.P.NO.15994/2018 dated 27.07.2018





Central Goods & Services Tax Act, 2017

Vivek Rusia, Justice and Ashok Kumar Joshi

In favour of revenue

High Court

Madhya Pradesh

Represented by: –

Petitioner: –     Dr. Mahohar Dalal

Respondent: –


Dr. Manohar Dalal, learned counsel for the petitioner.

Heard on I.A.No.3573/2018.

By the  aforesaid application,  the petitioner  is  seeking impeadement of respondent Nos.7 & 8 in this petition.

Keeping  in  view  the  reasons  mentioned  in  the application, same is allowed.

Amendment be made in the cause-title.

The petitioner has filed the present petition in the nature of  PIL seeking direction to the respondent  No.1 to pay the GST @ 18% on complimentary tickets given for the four IPL matches held in Usha Raje Holkar Stadium, Indore.  According to the petitioner, Kings XI Punjab took the Usha Raje Holkar Stadium from the Madhya Pradesh Cricket Association for the IPL matches held on 04, 06, 12 & 14th  of May, 2018 @ Rs.3.00 crore per match on the basis of sitting capacity of the stadium. They distributed free passes of the matches worth of Rs.80.00 lac to the respondent Nos.1, 2 & 3.  As per the decision of Authority For Advance Ruling (Madhya Pradesh Goods and Services Tax) the tickets given as “complimentary ticket” falls within the definition of Supply under GST Act, 2017 and the GST is liable to be paid on such free tickets.  Since, the tickets were  distributed  to  the  respondent  Nos.1  to  3  on complimentary  bases  without  payment  of  GST,  therefore,enquiry is liable to be conducted through CBI & GST is also liable to be recovered from them.


The entire petition is based on the newspaper published in the local newspaper about distribution of free passed worth of  Rs.60.00  lac  to  Collector.   No  other  material  has  been produced in the present petition in support of the allegations. The Apex Court in case of B.Singh (Dr.) Vs. Union of India, reported in (2004) 3 SCC 369 has observed as under & dismissed the PIL:

“The petitioner nowhere has stated that he has any  personal  knowledge  of  the  allegations  made against respondent No.3. He does not even aver that he  made  any  effort  to  find  out  whether  the allegations  have  any  basis.  He  only  refers  to  the representation  of  Ram  Sarup  and  some  paper cuttings of  news items.  He has not  indicated as to whether  he  was  aware  of  the  authenticity  or otherwise  of  the  news  items.  It  is  too  much  to attribute  authenticity  or  credibility  to  any information  or  fact  merely  because,  it  found publication in a newspaper or journal or Magazine or any other form of communication, as though it is gospel truth. It needs no reiteration that newspaper reports  per  se  do  not  constitute  legally  acceptable evidence


Recently,  the Apex Court in case of  Mohd.  Sahil  Vs Union  of  India  &  Others  (Writ  Petition(S)  (Civil) No.1115/2017) vide order dated 24.11.2017 has dismissed the public interest litigation which was filed on the basis of some newspaper reports.  The aforesaid order is reproduced below:

“This  petition is  filed only on the basis  of some newspapers reports which cannot be the basis for filing a Public  Interest  Litigation.   Therefore,  this  petition  is dismissed  at  this  stage.   However,  if  the  petitioner collects  some credible  material  he  shall  be  entitled to approach the Court.

With the aforesaid observations,  the writ petition is dismissed.

The  present  petition  is  also based  on  the  newspapers report,  hence,  same  is  not  liable  to  be  entertained  and accordingly  dismissed.   However,  liberty  is  granted  to  the petitioner that he can approach this Court if he collects some credible  material  in  respect  of  the  allegations  made  in  the petition.

Petition is accordingly dismissed

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