Rein Games Private Limited vs. State Of U. P

ITEM NOS.26+21+22+23+24+25+27

SECTION IV-A

COURT NO.13

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

PETITION(S) FOR SPECIAL LEAVE TO APPEAL (CIVIL) NOS.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 INTELLIGENCE (HOS) & ORS. PETITIONER(S)

VERSUS

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & ORS. $RESPONDENT(S)$

[FOR FURTHER ARGUMENTS] (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) (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)

(IA No. 260847/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

W.P.(C) No. $268/2024$ (X) Signate March 1990 No. 6832/2025 - STAY APPLICATION) 18.21. $\frac{1}{2}$ 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) (IA No. 146322/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 126042/2024 - STAY APPLICATION

T.C.(C) No. 34/2024 (III) (IA No. 94118/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

T.C.(C) No. 35/2024 (III) (IA No. 94327/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

T.C.(C) No. 32/2024 (III) (IA No. 93983/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

T.C.(C) No. 30/2024 (III) (IA No. 94324/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

T.C.(C) No. 31/2024 (III) (IA No. 94299/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

T.C.(C) No. 33/2024 (III) (IA No. 94073/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

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) (IA No. 133018/2024 - EX-PARTE STAY IA No. 6635/2025 - STAY APPLICATION)

W.P.(C) No. 447/2024 (X) (IA No. 146408/2024 - STAY APPLICATION) W.P.(C) No. 429/2024 (X) (IA No. 142072/2024 - STAY APPLICATION) T.C.(C) No. 39/2024 (IV-A) W.P.(C) No. 456/2024 (X) (IA No. 150586/2024 - STAY APPLICATION) T.C.(C) No. 41/2024 (XVI) FOR ADMISSION T.C.(C) No. 40/2024 (XVI) FOR ADMISSION 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 (IA No. 83508/2025 - AMENDMENT OF THE PETITION) 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) (IA No. 94208/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) W.P.(C) No. 545/2024 (X) (IA No. 195529/2024 - STAY APPLICATION) W.P.(C) No. 605/2024 (X) (IA No. 216302/2024 - STAY APPLICATION)

W.P.(C) No. 568/2024 (X)

(IA No. 201864/2024 - STAY APPLICATION) W.P.(C) No. 541/2024 (X) (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. 195045/2024 - STAY APPLICATION IA No. 295633/2024 - STAY APPLICATION) W.P.(C) No. 646/2024 (X) (IA No. 226539/2024 - STAY APPLICATION) W.P.(C) No. 720/2024 (X) FOR ADMISSION W.P.(C) No. 858/2024 (X) (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) W.P.(C) No. 217/2025 (X) (IA No. 67990/2025 - EX-PARTE STAY) W.P.(C) No. 258/2025 (X) (IA No. 82900/2025 - EX-PARTE STAY) W.P.(C) No. 272/2025 (X) W.P.(C) No. 418/2025 (X) FOR ADMISSION T.C.(C) No. 30/2025 (XII) FOR ADMISSION T.C.(C) No. 31/2025 (XII) FOR ADMISSION T.C.(C) No. 34/2025 (XII) FOR ADMISSION T.C.(C) No. 33/2025 (XII) FOR ADMISSION

T.C.(C) No. 32/2025 (XII) FOR ADMISSION T.C.(C) No. 35/2025 (XII) FOR ADMISSION WITH ITEM NO.21 (SECTION X) [TO BE TAKEN UP ALONG WITH SLP(C) NOs. 19366-19369/2023. ] ... FOR ADMISSION WRIT PETITION(S)(CIVIL) NO(S). 467/2025 ITEM NO.22 (SECTION X) WRIT PETITION(S)(CIVIL) NO(S). 406/2025 [TO BE TAKEN UP ALONGWITH SLP(C) Nos. 19366-19369/2023.] ... FOR ADMISSION IA No. 103371/2025 - STAY APPLICATION) ITEM NO.23 (SECTION X) WRIT PETITION(S)(CIVIL) NO(S). 412/2025 [TO BE TAKEN UP ALONGWITH SLP(C) Nos. 19366-19369/2023.] ..... FOR ADMISSION IA No. 103843/2025 - EX-PARTE STAY IA No. 110920/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) ITEM NO.24 (SECTION III) TRANSFER CASE (CIVIL) NO(S). 36/2025 [Arising out of impugned final judgment and order dated 18-04-2025 in T.P.(C) No.1776/2024 passed by the Supreme Court of India] FOR ADMISSION [TO BE TAKEN UP ALONGWITH SLP(C) Nos. 19366-19369/2023.] ITEM NO.25 (SECTION XVI) TRANSFER CASE (CIVIL) NO(S). 37/2025 [Arising out of impugned final judgment and order dated 18-03-2025 in T.P.(C) No.1760/2024 passed by the Supreme Court of India] FOR ADMISSION [TO BE TAKEN UP ALONGWITH SLP(C) No. 19366-19369/2023] ITEM NO.27

(SECTION XII)

CIVIL APPEAL NOS.6124-6131/2023 [TO BE TAKEN UP ALONGWITH ITEM NO.26 I.E. SLP(C) Nos. 19366- 19369/2023.] IA No. 158091/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 95899/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 253459/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES WITH C.A. NOS. 6144/2023 (IV-A) (IA No. 46464/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 95890/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. NOS.6132-6143/2023 (IV-A) (IA No. 183995/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) NOS.1588-1592/2024 (XII) (IA No. 13817/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 13819/2024 - EXEMPTION FROM FILING O.T. IA No. 21856/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 08-05-2025 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. Kavin Gulati, Sr. Adv. Mr. Rajat Bose, Adv. Mr. Ankit Sachdeva, Adv. Ms. Shohini Bhattacharya, Adv. Mr. S. S. Shroff, AOR Mr. Kavin Gulati, Sr. Adv. Mr. Ninad Laud, Adv. Ms. Ishani Shekhar, Adv. Mr. Parag Rao, Adv. Mr. Zubin Dash, Adv. Mr. Guruprasad Naik, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Mr. Abhishek A Rastogi, Adv. Ms. Pooja M Rastogi, Adv.

Mr. Ajay Singh, Adv. Ms. Meenal Songire, Adv. Ms. Garima Singh, Adv. Mr. Shubham Singh, AOR 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. Ravi Mishra, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Vivek Reddy, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Alok Yadav, Adv. Mr. Vipin Jain, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. Nanda Gopal Cuddapah, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Ramnath Prabhu, Adv. Ms. Saachi Awate, Adv. Ms. Anjali Nair, Adv. Ms. Nikita Mehta, Adv. Ms. Bedotroyi Gupta, Adv. Mr. E. C. Agrawala, AOR Ms. Surbhi Mehta, AOR Mr. Shashank Tripathi , AOR Mr. Anand Kumar V., Adv. Mr. Aditya Kishore Tyagi, Adv. 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. Ms. Vaibhavi Parikh, Adv. Mr. Sandeep Singhi, Adv. Mr. Shamik Bhatt, Adv. Ms. Anushree Prashit Kapadia, AOR Mr. Pranay Bhardwaj, Adv. Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. Ms. Trisha Chandran, Adv. Mr. Shourya Dasgupta, 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. A.R.Madhav Rao, Adv. Mr. Mukunda Rao, Adv. Mr. Mihir Mehta, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Anirudh Jamwal, Adv. Mr. Suyog Bhave, Adv. Mr. Jay Sayta, Adv. For M/S Mps Legal, AOR Mr. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Mahesh Raichandani, Adv. Mr. Deepak Kumar Khokhar, Adv. Mr. Devansh Srivastava, AOR 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. Mr. Mahesh Agarwal, Adv. Mr. L Badri Narayanan, Adv. Mrs. Sanjanthi Sajan Poovayya, Adv. Ms. Chetna Nayantara Rai, Adv. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Raksha Agarwal, Adv. Ms. Nitum Jain, Adv. Ms. Anisha Arya, Adv.

Mr. Sarthak Nema, Adv.

Mr. Awanish Kumar, Adv. Ms. Udita Maindiretta, Adv. Mr. Siddharth Kumar Sharma, Adv. Mr. S.k Pandey, Adv. Mr. Chandrashekhar A. Chakalabbi, Adv. Mr. Anshul Rai, Adv. For M/S. Dharmaprabhas Law Associates, AOR Ms. Srishty Kaul , AOR Mr. Harish Salve, Sr. Adv. Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Vikram Nankani, Sr. Adv. Dr. Harish Narasappa, Sr. Adv. Mr. Rajendra Barot, Adv. Mr. Suresh Varanasi, Adv. Dr. Dhirajkumar Totala, Adv. Mr. Sagnik Chatterjee, Adv. Ms. Harsha Uppal, Adv. Ms. Gunjan Pande, Adv. Mr. Rohan Satija, Adv. Mr. Ajay Raj, Adv. Mr. Tejas Raghav, Adv. Ms. Chetna Rai, Adv. Mr. Yash Johri, Adv. Mr. Saurav Sunil, Adv. Mr. Vinayak Sharda, Adv. Ms. Sonali Jain, AOR Mr. Jay Sayta, Adv. Mr. Akshat Gupta, Adv. Ms. Yoothica Pallavi, AOR Mr. Rajat Mittal, AOR Mr. N. Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR 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 Ms. Shambhavi Padhye, Adv. Mr. Shaurya Sahay , AOR Mr. Anand Varma, AOR Ms. Apoorva Pandey, Adv.

 Mr. Rajat Mittal, AOR
          Mr. Naveen Hegde , AOR
          Mr. Harish N Salve, Sr. Adv.
 Mr. V Lakshmikumaran, Adv.
 Mr. L Badri Narayanan, Adv.
 Ms. Charanya Lakshmikumaran, AOR
 Ms. Neha Choudhary, Adv.
 Ms. Nitum Jain, Adv.
 Ms. Umang Motiyani, Adv.
 Mr. Ayush Agarwal, Adv.
 Mr. Chetan Nayantara Rai, Adv.
          Ms. Rohini Musa, AOR
          Mr. Prateek Chadha, A.A.G.
 Mr. D. L. Chidananda, AOR
 Ms. Anzu. K. Varkey, AOR
 Mr. Kapil Sibal, Sr. Adv.
 Mr. Amit Anand Tiwari, Sr. A.A.G.
 Mr. Sabarish Subramanian, AOR
 Ms. Devyani Gupta, Adv.
 Mr. Vishnu Unnikrishnan, Adv.
 Mr. Danish Saifi, Adv.
 Mr. Saishriya Havelia A, Adv.
 Ms. Tanvi Anand, 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. Umang Motiyani, Adv.
 Mr. Ayush Agarwal, Adv.
 Mrs. Sanjanthi Sajan Poovayya, Adv.
 Ms. Raksha Agarwal, Adv.
 Ms. Nitum Jain, Adv.
 Ms. Anisha Arya, Adv.
 Mr. Dhruv Mehta, Sr. Adv.
 Ms. Pritha Srikumar Iyer, AOR
 Mr. Pradeep Nayak, Adv.
 Mr. Sankeerth Vittal, Adv.
 Mr. Abhyudaya Shishodia, Adv.
 Ms. Nandini Patil, Adv.

Mr. Soham Dua, Adv. Mr. Dhruv Garg, Adv. Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Rakesh Dwivedi, Sr. Adv. Mr. Gopal Sankaranarayanan, 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. Sudipta Bhattacharjee, Adv. Mr. Eklavya Dwivedi, Adv. Ms. Trisha Chandran, Adv. Mr. Shourya Dasgupta, Adv. Mr. Mohd Yasir, 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. Bhakti Vardhan Singh, AOR Mr. Pawan Kishore Singh, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Abhay Anil Anturkar, Adv. Mr. Dhtru Tank, Adv. Mr. Aniruddha Awalgaonkar, Adv. Mr. Sarthak Mehrotra, Adv. Mr. Bhagwant Deshpande, Adv. Ms. Subhi Pastor, Adv. Ms. Surbhi Kapoor, 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. Fateh Singh, Adv. Mr. Vaibhav Vikram Singh, Adv. Mr. Keshav Mittal, Adv. Mr. Rajmani Mohanty, Adv. Mr. Rishabh Jain, Adv.

Ms. Madhumita Bhattacharjee, AOR Ms. Debarati Sadhu, Adv.

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. Ms. Drishti Rawal, Adv. Mr. Ninad Laud, Adv. Mr. Zubin Dash, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Prastut Mahesh Dalvi, AOR Mr. Gurmeet Singh Makker, AOR Ms. Pritha Srikumar Iyer, AOR Mr. Pradeep Nayak, Adv. Mr. Sankeerth Vittal, Adv. Mr. Abhyudaya Shishodia, Adv. Ms. Nandini Patil, Adv. Mr. Dhruv Garg, Adv. Mr. Shubhranshu Padhi, AOR Mr. Akhil Anand, AOR Mr. Sajan Poovayya, Sr. Adv. Mr. Akhil Anand, Adv. Mr. Durga Bose Gandham, Adv. Mr. Himanshu Vij, Adv. Mr. Tarun Dua, AOR Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala,, Adv. Mr. Ankur Saigal, Adv. Mr. Anshuman Srivastava, Adv. Mr. Victor Das, Adv. Ms. Deepshika Mishra, Adv. Mr. E. C. Agrawala, AOR Ms. Mansi Sood, Adv. Mr. Sujoy Chatterjee, AOR Mr. D. L. Chidananda, AOR Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sayandeep Pahari, Adv.

Mr. Tanmay Sinha, Adv. M/s Plr Chambers And Co., AOR

Dr. Vinod Kumar Tewari, AOR Mr. Pramod Tiwari, Adv. Mr. Vivek Tiwari, Adv. Mr. Bhoopesh Pandey, Adv. Ms. Priyanka Dubey, Adv. Ms. Saumya Mishra, Adv. Mr. Bharat Bhushan Mishra, Adv. Mr. Amit Kumar Pandey, Adv. Mr. Abhishek Malhotra, Sr. Adv. Ms. Aanchal Tikmani, AOR Mr. Pranav Sarthi, AOR

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

1. List these matters tomorrow, 9th May, 2025.

(JAGDISH KUMAR) (POOJA SHARMA)

COURT MASTER (SH) COURT MASTER (NSH)