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Directorate General Of Goods And Services Tax Intelligence (hqs) & Ors v. Gameskraft Technologies Private Limited & Ors

Directorate General Of Goods And Services Tax Intelligence (hqs) & Ors v. Gameskraft Technologies Private Limited & Ors

(Supreme Court Of India)

Petition(s) for Special Leave to Appeal (C) No(s).19366-19369/2023 | 06-09-2023

1. Issue notice.

2. The counter affidavit shall be filed within a period of two weeks.

3. Mr N Venkatraman, Additional Solicitor General appearing on behalf of the Union of India and the learned counsel appearing on behalf of the respondents shall file:

(i) A common compilation of judgments, statutes and rules which would be relied upon during the course of hearing;

(ii) Written submissions.

4. For that purpose, Mr Chandrashekhar appearing on behalf of the petitioners and Mr Nikhil Parikshith appearing on behalf of the respondents are appointed as nodal counsel to prepare the common compilation which shall be duly indexed. This exercise shall be carried out on or before 21 September, 2023.

5. Mr N Venkatraman, Additional Solicitor General has drawn the attention of the Court to a decision of a three Judge Bench of this Court in Skill Lotto Solutions Private Limited vs Union of India & Ors (2021) 15 SCC 667, more particular by the observations in paragraphs 86, 87 and 88.

6. It has been submitted that the manner in which the judgment has been distinguished in paragraph 7 of the impugned judgment at page 320 is seriously in question.

7. Pending further orders, there shall be an ad interim stay of the impugned judgment and order of the Single Judge of the High Court of Karnataka.

8. List the Special Leave Petition on 10 October 2023.

Advocate List

  • Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Udai Khanna, Adv. Mr. V.c. Bharathi, Adv.

  • Mr. Mukul Rohatgi, Sr. Adv. Ms. Pritha Srikumar, AOR Mr. Pradeep Nayak, Adv. Ms. Anupama Hebbar, Adv. Mr. Dhruv Garg, Adv. Mr. Sankeerth Vittal, Adv. Mr. Karan Gupta, Adv. Mr. Abhyudaya Shishodia, Adv. Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Udaya Holla, Sr. Adv. Mr. Rakesh Dwivedi, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Nikhil Parikshith, Adv. Mr. Abhishek Manchanda, Adv. Mr. L Nidhiram Sharma, Adv. Mr. Keshav Sehgal, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. M/S. Plr Chambers And Co., AOR Mr. Sajan Poovayya,, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Karan Sachdev, Adv. Mr. Sumit Khadaria, Adv. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv.

Bench
  • HON'BLE DR. CHIEF JUSTICE DHANANJAYA Y CHANDRACHUD
  • HON'BLE MR. JUSTICE J.B. PARDIWALA
  • HON'BLE MR. JUSTICE MANOJ MISRA
Eq Citations
  • 2023 [77] G.S.T.L. 3
  • (2023) 99 GST 637
  • LQ/SC/2023/962
Head Note

Constitution of India — Arts. 136, 141 and 142 — Interim stay — Manner in which judgment has been distinguished in impugned judgment, held, seriously in question — Pending further orders, impugned judgment and order of Single Judge of High Court stayed