Rein Games Private Limited vs. State Of U. P

SLP (C)No.19366-19369/2023

ITEM NO.52

COURT NO.14

SECTION IV-A

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

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

[Arising out of impugned final judgment and order dated 11-05-2023 in WP No. 19570/2022 11-05-2023 in WP No. 19561/2022 11-05-2023 in WP No. 20119/2022 11-05-2023 in WP No. 20120/2022 passed by the High Court of Karnataka at Bengalurul

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) & ORS.Petitioner(s)

VERSUS

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & ORS. Respondent(s)

IA No. 5466/2025 - APPROPRIATE ORDERS/DIRECTIONS IA No. 177433/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 76728/2024 - INTERVENTION APPLICATION IA No. 153914/2024 - INTERVENTION/IMPLEADMENT IA No. 173396/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 167436/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 194982/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

WITH W.P.(C) No. 1374/2023 (X) (FOR EX-PARTE STAY ON IA 254930/2023 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260848/2023 IA No. 254930/2023 - EX-PARTE STAY IA No. 260848/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

$W.P.(C)$ No. 1384/2023 (X) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260847/2023IA No. 260847/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

Signature Not Verified $(C)$ No. 268/2024 $(X)$ FOR STAY APPLICATION ON IA 6832/2025 TA No. 6832/2025 - STAY APPLICATION)

 T.C.(C) No. 24/2024 (III)
(FOR ADMISSION)
 T.C.(C) No. 25/2024 (III)
(FOR ADMISSION)
 T.C.(C) No. 26/2024 (III)
(FOR ADMISSION)
 W.P.(C) No. 300/2024 (X)
(FOR ADMISSION)
 T.C.(C) No. 27/2024 (III-A)
(FOR ADMISSION)
 T.C.(C) No. 29/2024 (III)
 W.P.(C) No. 350/2024 (X)
(FOR 
FOR STAY APPLICATION ON IA 126042/2024 
FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 
146322/2024
IA No. 146322/2024 - PERMISSION TO FILE ADDITIONAL 
DOCUMENTS/FACTS/ANNEXURES
IA No. 126042/2024 - STAY APPLICATION)
T.C.(C) No. 34/2024 (III)
T.C.(C) No. 35/2024 (III)
T.C.(C) No. 32/2024 (III)
T.C.(C) No. 30/2024 (III)
T.C.(C) No. 31/2024 (III)
T.C.(C) No. 33/2024 (III)
T.C.(C) No. 54/2024 (XIV-A)
(FOR ADMISSION)
T.C.(C) No. 36/2024 (IV-C)
W.P.(C) No. 378/2024 (X)
(FOR STAY APPLICATION ON IA 6635/2025
IA No. 6635/2025 - STAY APPLICATION)
W.P.(C) No. 447/2024 (X)
(FOR ADMISSION and IA No.146408/2024-STAY APPLICATION)
W.P.(C) No. 429/2024 (X)
(FOR ADMISSION and IA No.142072/2024-STAY APPLICATION)
T.C.(C) No. 39/2024 (IV-A)
W.P.(C) No. 456/2024 (X)
(FOR 
FOR STAY APPLICATION ON IA 150586/2024
IA No. 150586/2024 - STAY APPLICATION)

T.P.(C) No. 1753-1754/2024 (IV-A)
(FOR 
FOR EX-PARTE STAY ON IA 147613/2024
IA No. 147613/2024 - EX-PARTE STAY)
T.C.(C) No. 41/2024 (XVI)
(FOR ADMISSION)
T.C.(C) No. 40/2024 (XVI)
(FOR ADMISSION)
T.P.(C) No. 1799-1802/2024 (XII-A)
(FOR ADMISSION and IA No.149566/2024-EX-PARTE STAY)
T.P.(C) No. 1776/2024 (IX)
(FOR ADMISSION and IA No.148812/2024-EX-PARTE STAY
IA No. 148812/2024 - EX-PARTE STAY)
T.P.(C) No. 1760/2024 (XVI)
(FOR ADMISSION and IA No.148056/2024-EX-PARTE STAY)
T.P.(C) No. 1774-1775/2024 (IV-A)
(FOR 
FOR STAY APPLICATION ON IA 148806/2024
IA No. 148806/2024 - STAY APPLICATION)
T.P.(C) No. 1764-1769/2024 (XII)
(FOR ADMISSION and IA No.148299/2024-EX-PARTE STAY)
T.P.(C) No. 1779-1797/2024 (XII-A)
(FOR ADMISSION and IA No.149453/2024-EX-PARTE STAY)
T.C.(C) No. 44/2024 (XV)
(FOR ADMISSION)
T.C.(C) No. 43/2024 (XV)
(FOR ADMISSION)
T.C.(C) No. 42/2024 (XV)
(FOR ADMISSION)
T.C.(C) No. 45/2024 (IV)
(FOR ADMISSION)
T.C.(C) No. 47/2024 (IV)
T.C.(C) No. 48/2024 (IV)
T.C.(C) No. 49/2024 (IV)
(FOR ADMISSION)
T.C.(C) No. 46/2024 (IV)
(FOR ADMISSION)
T.C.(C) No. 51/2024 (XIV-A)
(.... FOR ADMISSION)
T.C.(C) No. 53/2024 (XIV-A)
(FOR ADMISSION)
T.C.(C) No. 52/2024 (XIV-A)
(FOR ADMISSION)
W.P.(C) No. 545/2024 (X)
(FOR ADMISSION and IA No.195529/2024-STAY APPLICATION)
W.P.(C) No. 605/2024 (X)
(FOR ADMISSION and IA No.216302/2024-STAY APPLICATION)
W.P.(C) No. 568/2024 (X)
(FOR ADMISSION and IA No.201864/2024-STAY APPLICATION)
W.P.(C) No. 541/2024 (X)

(FOR STAY APPLICATION ON IA 295633/2024 IA No. 295633/2024 - STAY APPLICATION) W.P.(C) No. 646/2024 (X) ([TO BE TAKEN UP ALONGWITH SLP(C)No. 19366-19369/2023] ----- FOR ADMISSION and IA No.226539/2024-STAY APPLICATION) W.P.(C) No. 720/2024 (X) (FOR ADMISSION) Date : 10-01-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN For Petitioner(s) M/S. Plr Chambers And Co., AOR Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Abhishek Manchanda, Adv. Mr. Shourya Dasgupta, Adv. Ms. Trisha Chandran, Adv. Ms. Tanya Srivastava, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Ms. Jhanvi Dubey, Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Rohini Musa, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Mr. Shubham Singh, AOR Ms. Meenal Songire, Adv. Mr. Lalitendra Gulani, Adv. Ms. Sneha Ghosh, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Ms. Amrita Kumari, AOR Mr. Nirmal Devnani, Adv. Mr. Arvind Datar, Sr. Adv.

Mr. Mahesh Agarwal, Adv. Mr. Vipin Jain, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. E. C. Agrawala, AOR Mr. Shashank Tripathi, AOR Mr. Anand Kumar V., Adv. Mr. Aditya Kishor Tyagi, Adv. Mr. Harish N Salve, Sr. Adv. Mr. Sajan Poovayya, Sr. Adv. Mr. V Lakshmikumaran, Adv. Mr. Mahesh Agarwal, Adv. Mr. L Badri Narayanan, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Chetna Nayantara Rai, Adv. Ms. Umang Motiyani, Adv. Mr. Ayush Agarwal, Adv. Mrs. Sanjanthi Sajan Poovayya, Adv. Ms. Falguni Gupta, Adv. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Raksha Agarwal, Adv. By Courts Motion, AOR Mr. Balbir Singh, Sr. Adv. Mr. Abhishek Malhotra, Sr. Adv. Mr. Karan Sachdev, Adv. Ms. Nishtha Chaturvedi, Adv. Ms. Shivali Shah, Adv. Ms. Shruti Mandora, Adv. Mr. Shyam Gopal, AOR Mr. Mihir Joshi, Sr. Adv. Mr. Tushar Hemani, Sr. Adv. Ms. Vaibhavi Parikh, Adv. Mr. Sandeep Singhi, Adv. Mr. Shamik Bhatt, Adv. Ms. Anushree Prashit Kapadia, AOR Mr. Karan Talwar, Adv. Mr. Prahlad Gadipelli, Adv. Mr. Sandeep Sripada, Adv. Mr. Siddhant Buxy, AOR

Mr. Shaurya Sahay, AOR Mr. Pranay S. Chitale, Adv. Ms. Smiti Verma, Adv. Ms. Beleena Biju, Adv.

Mr. Anand Varma, AOR Ms. Apoorva Pandey, Adv. Ms. Adyasha Nanda, Adv.

M/S. Dharmaprabhas Law Associates, AOR Mr. Awanish Kumar, Adv. Mr. Sarthak Nema, Adv.

Mr. Vierat K Anand, Adv. Mr. Kumar Shashank, Adv. Mr. Harish Nadda, Adv. Mr. Vikalp Singh, Adv. Ms. Srishty Kaul, AOR

Mr. Vikram Nankani, Sr. Adv. Mr. Prithwiraj Choudhuri, Adv. Mr. Rajendra Barot, Adv. Mr. Suresh Varanasi, Adv. Mr. Dhirajkumar Totala, Adv. Mr. Sagnik Chatterjee, Adv. Ms. Harsha Uppal, Adv. Ms. Gunjan Pandey, Adv. Mr. Ajay Raj, Adv. Mr. Rohan Satija, Adv. Ms. Sonali Jain, AOR

Mr. Jay Sayta, Adv. Mr. Akshat Gupta, Adv. Ms. Yoothica Pallavi, AOR

Mr. Sudipta Bhattacharjee, Adv.

Mr. Jay Satya, Adv.

Mr. Onkar, Adv.

Mr. Rajat Mittal, AOR

Mr. Arjyadeep Roy, Adv.

Mr. Kumar Sambhav, Adv.

Ms. Shruti, Adv.

Mr. Suprateek Neogi, Adv. Mr. N. Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Rupesh Kumar, Adv. Mr. Annirudh Sharma -ii, Adv. Mr. Udai Khanna, Adv. Mr. V. C. Bharathi, Adv. Mr. Chitvan Sinhal, Adv. For Respondent(s) Mr. Harish N Salve, Sr. Adv. Mr. Sajan Poovayya, Sr. Adv. Mr. V Lakshmikumaran, Adv. Mr. Mahesh Agarwal, Adv. Mr. L Badri Narayanan, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Chetna Nayantara Rai, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. Ms. Umang Motiyani, Adv. Mr. Ayush Agarwal, Adv. Mrs. Sanjanthi Sajan Poovayya, Adv. Ms. Raksha Agarwal, Adv. Mr. Dhruv Mehta, Sr. Adv. Ms. Pritha Srikumar Iyer, AOR Mr. Pradeep Nayak, Adv. Ms. Anupama Hebbar, Adv. Mr. Sankeerth Vittal, Adv. Mr. Karan Gupta, Adv. Mr. Abhyudaya Shishodia, Adv. M/S. Plr Chambers And Co., AOR Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv. Mr. L Nidhiram Sharma, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Abhishek Manchanda, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Mukesh Kumar Maroria, AOR

Mr. Bhakti Vardhan Singh, AOR Mr. Neeraj Kumar Srivastava, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Sahil Bhalaik, AOR Mr. Tushar Giri, Adv. Mr. Siddharth Anil Khanna, Adv. Mr. Ritik Arora, Adv. Mr. Shivam Mishra, Adv. Mr. Gowtham Polanki, Adv. Ms. Gulshan Jahan, Adv. Ms. Madhumita Bhattacharjee, AOR Mr. Nikhil Goel, A.A.G. Mr. Raj Singh Rana, A.A.G. Mr. Akshay Amritanshu, AOR Ms. Drishti Saraf, Adv. Ms. Pragya Upadhyay, Adv. Ms. Siddhi Gupta, Adv. Mr. Naveen Goel, Adv. Mr. Ninad Laud, Adv. Mr. Zubin Dash, Adv. Ms. Ishani Shekhar, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Prastut Mahesh Dalvi, AOR Mr. Aadarsh Kumar, Adv.

UPON hearing the counsel the Court made the following O R D E R

1. These batch of writ petitions those matters that stood transferred to this Court from different High Courts and few matters which were directly filed before this Court. The main matter is SLP (C) Nos.19366-19369/2023 titled "Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. Vs.Gameskraft

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Technologies Pvt. Ltd. & Ors."

2. All these matters have been tagged with the main matter referred to above. Upon request made by the learned counsel appearing for the parties, all these matters were ordered to be notified today, so that an appropriate order can be passed protecting the interest of both the sides.

3. The main matter is now ripe for final hearing. However, according to the revenue, some of the show cause notices are likely to get time barred by the first week of February, 2025.

4. In such circumstances, the further proceedings of all the impugned show cause notices shall remain stayed till the final disposal of the main matter along with all the matters which are tagged.

5. Post these matters along with W.P. (C) No.858 of 2024 for final disposal on 18.3.2025.

(CHANDRESH) (POOJA SHARMA)

COURT MASTER (SH) COURT MASTER (NSH)

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