ISSUE:
Whether the Writ Petition is maintainable under Article 32 or not
Whether the inclusion of lottery as actionable goods in the ambit of goods as per the Goods and Services Tax Act is constitutional or not?
Whether it should be taxed for the same reason or not?
RULE:
The levy of GST on lottery, betting, and gambling is constitutional. It has been held that these activities are "res extra commercium", which means that they are outside the sphere of commerce. This means that the government is free to regulate and tax them in any way it sees fit.