Rein Games Private Limited vs. State Of U. P

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION

T.P. (C) No. $1760/2024$

ROYAL CALCUTTA TURF CLUB

<pre>...Petitioner(s)</pre>

VERSUS

UNION OF INDIA & ORS.

<pre>.....Respondent(s)</pre>

WITH

<u>T.P.(C)</u> Nos. 1799-1802/2024, <u>T.P.(C)</u> Nos. 1779-1797/2024, <u>T.P.(C)</u><br>No. 1776/2024, <u>T.P.(C)</u> Nos. 1774-1775/2024, <u>T.P.(C)</u> Nos. 1764-1769/2024 & T.P.(C) Nos. 1753-1754/2024

ORDER

$\mathbf{1.}$ The petitioners have filed the Transfer Petitions under Article 139A(1) of the Constitution of India read with Order XL Rule 1 of the Supreme Court Rules, 2013 seeking transfer of Writ Petitions/Writ Appeals pending before the different High Courts, the details of which are set out below:-

$\mathbf{S}$ .<br>$\mathbf{NO}$ .	Case No.	High Court
1.	Writ Petition No.10015/2019	High Court at Calcutta
2.	Writ Petition No.45334/2018<br>Writ Petition No.45356/2018	& High Court of Judicature at<br>Hyderabad for the State<br>$\texttt{of} \quad$<br>Telangana
	Writ Petition No.7954/2019 & Amravati for the<br>Writ Petition No.7963/2019	High Court of Judicature<br>$\mathtt{at}$<br>$\texttt{of} \quad$<br>State<br>Andhra Pradesh
3.<br>Signature Not Veri<br>Digitally signed by	(1) W.P. No. 36885 of 2018, (2) High Court of Judicature<br>W.P. No. 4122 of 2019, (3) W.P. Hyderabad for the State<br>No.4123 of 2019 (4) W.P. No. Telangana.<br>4192 of 2019 (5) W.P. No. 4199<br>of 2019, (6) W.P. No. 4223 of<br>2019 (7) W.P. No. 4236 of 2019<br>(8) W.P. 4237 of 2019<br>$(9) W.P.$<br>No. 4321 of 2019 (10) W.P. No.	$\mathtt{at}$<br>$\texttt{of} \quad$

	4323 of 2019 (11) W.P. No.<br>12394 of 2019 (12) W.P. No.<br>12396 of 2019, (13) W.P. No.<br>12604 of 2019,<br>(14) W.P. No.<br>5996 of 2021, (15) W.P. No.<br>6013 of 2021 (16) W.P. No. 6049<br>of 2021 (17) W.P. No. 6057 of<br>2021 (18) W.P. No. 6220 of 2021<br>(19) W.P. No. 6224 of 2021
4.	(i) W.P. No. 19710 of 2021,<br>(ii) W.P. No. 19713 of 2021,<br>(iii) W.P. No. 19715 of 2021,<br>(iv) W.P. No. 19717 of 2021,<br>(v) W.P. No. 19722 of 2021,<br>(vi) W.P. No. 19724 of 2021	High Court of Judicature at<br>Madras
5.	Writ Petition No. 1460 of 2023	High Court of Judicature at<br>Bombay
6.	Writ Appeal No.1331 of 2021 and<br>Writ Appeal No.786 of 2021	High Court of Karnataka at<br>Bengaluru
7.	Writ Appeal No.779 of 2021 &<br>Writ Appeal No.727 of 2021	High Court of Karnataka at<br>Bengaluru

2. The issue which is raised in the Writ Petitions/Writ Appeals is pending consideration before this Court in Special Leave Petition(C) Nos.19366-19369/2023 ("DGGI vs. Gameskraft Technologies Pvt. Ltd."), "E-Gaming Federation v. Union of India" (Writ Petition (C) No.1374/2023 and "Play Games 24*7 Pvt. Ltd v. Union of India" (Writ Petition (C) No1384/2023) and the other connected matters.

3. Heard the learned counsel appearing for the petitioners, the Additional Solicitor General appearing for the Union of India and gone through the materials on record.

4. The learned Additional Solicitor General has no objection if the Transfer Petitions are allowed.

5. In view of the above, the Transfer Petitions are allowed.

6. The High Courts are requested to send the entire record pertaining to the said cases forthwith.

…………………………………………J (J.B. PARDIWALA)

…………………………………………J (R. MAHADEVAN)

NEW DELHI 18TH MARCH, 2025 ITEM NO.42 COURT NO.13 SECTION IV-A

S U P R E M E C O U R T O F I N D I A 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 Bengaluru]

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

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 IA No. 11298/2025 - STAY APPLICATION WITH W.P.(C) No. 1374/2023 (X) FOR 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 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260847/2023 IA No. 260847/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES W.P.(C) No. 268/2024 (X) FOR STAY APPLICATION ON IA 6832/2025 IA 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 FOR EX-PARTE STAY ON IA 133018/2024 FOR STAY APPLICATION ON IA 6635/2025 IA No. 133018/2024 - EX-PARTE STAY IA No. 6635/2025 - STAY APPLICATION W.P.(C) No. 447/2024 (X) FOR FOR STAY APPLICATION ON IA 146408/2024 IA No. 146408/2024 - STAY APPLICATION W.P.(C) No. 429/2024 (X) FOR FOR STAY APPLICATION ON IA 142072/2024 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 FOR EX-PARTE STAY ON IA 149566/2024 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 FOR EX-PARTE STAY ON IA 148056/2024 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 FOR EX-PARTE STAY ON IA 148299/2024 IA No. 148299/2024 - EX-PARTE STAY T.P.(C) No. 1779-1797/2024 (XII-A) FOR FOR EX-PARTE STAY ON IA 149453/2024 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 FOR STAY APPLICATION ON IA 195529/2024 IA No. 195529/2024 - STAY APPLICATION W.P.(C) No. 605/2024 (X) FOR FOR STAY APPLICATION ON IA 216302/2024 IA No. 216302/2024 - STAY APPLICATION W.P.(C) No. 568/2024 (X)

FOR STAY APPLICATION ON IA 201864/2024 IA No. 201864/2024 - STAY APPLICATION W.P.(C) No. 541/2024 (X) FOR FOR STAY APPLICATION ON IA 195045/2024 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 202455/2024 FOR CONDONATION OF DELAY IN FILING THE SPARE COPIES ON IA 216871/2024 FOR EARLY HEARING APPLICATION ON IA 292494/2024 FOR STAY APPLICATION ON IA 295633/2024 FOR EXEMPTION FROM FILING O.T. ON IA 957/2025 IA No. 216871/2024 - CONDONATION OF DELAY IN FILING THE SPARE COPIES IA No. 292494/2024 - EARLY HEARING APPLICATION IA No. 957/2025 - EXEMPTION FROM FILING O.T. IA No. 202455/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 295633/2024 - STAY APPLICATION IA No. 195045/2024 - STAY APPLICATION W.P.(C) No. 646/2024 (X) [TO FOR STAY APPLICATION ON IA 226539/2024 IA No. 226539/2024 - STAY APPLICATION W.P.(C) No. 720/2024 (X) FOR ADMISSION W.P.(C) No. 858/2024 (X) FOR FOR STAY APPLICATION ON IA 298188/2024 FOR EXEMPTION FROM FILING O.T. ON IA 298189/2024 FOR impleading party ON IA 2285/2025 FOR INTERVENTION/IMPLEADMENT ON IA 2285/2025 IA No. 298189/2024 - EXEMPTION FROM FILING O.T. IA No. 2285/2025 - INTERVENTION/IMPLEADMENT IA No. 298188/2024 - STAY APPLICATION W.P.(C) No. 50/2025 (X) IA No. 18961/2025 - GRANT OF INTERIM RELIEF W.P.(C) No. 51/2025 (X) IA No. 18980/2025 - GRANT OF INTERIM RELIEF W.P.(C) No. 52/2025 (X) IA No. 19046/2025 - GRANT OF INTERIM RELIEF Date : 18-03-2025 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) : Mr. Lalitendra Gulani, Adv. Ms. Sneha Ghosh, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Ms. Amrita Kumari, AOR Mr. Ravi Mishra, Adv. Mr. Vishal Sharma, Adv. Mr. Nirmal Devnani, Adv. Mr. Ashwin Kumar D.S., Adv. Mr. Ishan Roy Chowdhury, Adv. Ms. Surbhi Mehta, AOR Mr. E. C. Agrawala, AOR Mr. Shashank Tripathi, AOR Mr. Anand Kumar V, Adv. Mr. Aditya Kishore Tyagi, Adv. Mr. Harish N Salve, Sr. Adv. Mr. Sajan Poovayya, Sr. Adv. Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Mr. Ayush Agarwal, Adv. Ms. Falguni Gupta, Adv. Mr. Mahesh Agarwal, Adv. Mr. L Badri Narayanan, Adv. Mrs. Sanjanthi Sajan Poovayya, Adv. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Chetna Nayantara Rai, Adv. Ms. Raksha Agarwal, Adv. Ms. Nitum Jain, Adv. By Courts Motion Mr. Balbir Singh, Sr. Adv. Mr. Abhishek Malhotra, Sr. Adv. Mr. Karan Sachdev, Adv. Ms. Nishtha Chaturvedi, Adv. Mr. Somesh Jain, Adv. Ms. Shivali Shah, Adv. Ms. Shruti Mandora, Adv. Mr. Shyam Gopal, AOR Mr. Mihir Joshi, Sr. Adv. Mr. Tushar Hemani, Sr. Adv. Mr. Sandeep Singhi, Adv. Ms. Vaibhavi Parikh, Adv.

Mr. Shamik Bhatt, Adv. Ms. Anushree Prashit Kapadia, AOR Ms. Shivangi Chawla, Adv. Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Shourya Dasgupta, Adv. Ms. Trisha Chandran, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. For M/s. PLR Chambers And Co., AOR Mr. Mukesh Kumar Maroria, AOR Mr. Parag Rao, Adv. Mr. Ninad Laud, Adv. Mr. Guruprasad Naik, Adv. Mr. Zubin Dash, Adv. Mr. Ishani Shekhar, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Ms. Rohini Musa, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Ms. Garima Gupta, Adv. Ms. Meenal Songire, Adv. Mr. Shubham Singh, AOR M/s. Dharmaprabhas Law Associates, AOR Mr. Vierat K Anand, Adv. Mr. Kumar Shashank, Adv. Ms. Srishty Kaul, AOR Ms. Sonali Jain, AOR Mr. Rajendra Barot, Adv. Mr. Suresh Varanasi, Adv. Mr. Dhirajkumar Totala, Adv. Mr. Sagnik Chatterjee, Adv. Ms. Harsha Uppal, Adv. Mr. Ajay Raj, Adv. Ms. Gunjan Pandey, Adv. Mr. Rohan Satija, Adv. Mr. Jay Sayta, Adv. Mr. Akshat Gupta, Adv.

Ms. Yoothica Pallavi, AOR Mr. Sudipta Bhattacharjee, Adv. Mr. Jay Satya, Adv. Mr. Onkar, Adv. Mr. Vidushpat Singhania, Adv. Mr. Rajat Mittal, AOR Mr. Arjyadeep Roy, Adv. Mr. Suprateek Neogi, Adv. Mr. Priyanshu, 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. 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. 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. Ms. Nitum Jain, Adv. Mr. Dhruv Mehta, Sr. Adv. Ms. Pritha Srikumar Iyer, AOR Mr. Pradeep Nayak, Adv. Mr. Sankeerth Vittal, Adv. Mr. Karan Gupta, Adv.

Mr. Abhyudaya Shishodia, Adv. Mr. Dhruv Garg, Adv. Mr. Soham Dua, Adv. Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Rakesh Dwivedi, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Abhishek Manchanda, Adv. Mr. Adarsh Kumar, Adv. Mr. L Nidhiram Sharma, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Mohd. Yasir, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. For M/s. PLR Chambers And Co., AOR Mr. Bhakti Vardhan Singh, AOR Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Raj Singh Rana, A.A.G. Mr. Samar Vijay Singh, AOR Ms. Kanika, Adv. Mr. Makrand Pratap Singh, Adv. Ms. Sabarni Som, Adv. Mr. Aman Dev Sharma, Adv. Mr. Fateh Singh, Adv. Mr. Maheshwaram Yadava Reddy, Adv. Mr. Ritesh Kumar Gupta, Adv. Mr. Vaibhav Vikram Singh, Adv. 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. Mr. Murshlin Ansari, Adv. Ms. Madhumita Bhattacharjee, AOR Mr. Nikhil Goel, 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

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

T.P.(C) No. 1760/2024 T.P.(C) Nos. 1799-1802/2024, T.P.(C) Nos. 1779-1797/2024, T.P.(C) No. 1776/2024, T.P.(C) Nos. 1774-1775/2024, T.P.(C) Nos. 1764-1769/2024 & T.P.(C) Nos. 1753-1754/2024:-

1. The Transfer Petitions are allowed, in terms of the common signed order

2. The Registry is directed to notify all the matters on Tuesday, 8 th April, 2025 as 1st item on the Board.

(VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) (Common Signed Order is placed on the file)