Rein Games Private Limited vs. State Of U. P

<table><tbody>COURT NO.11SECTION IV-A</tbody>

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, WP No. 19561/2022, WP No. 20119/2022 & WP No. 20120/2022 passed by the High Court of Karnataka at Bengaluru]

DIRECTORATE GENERAL OF GOODS AND SERVICES Petitioner(s) TAX 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, $\mathtt{IA}$ No.76728/2024 - INTERVENTION APPLICATION, IA No. 153914/2024 -INTERVENTION/IMPLEADMENT, IA No. 194982/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. 173396/2024 PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. $\sim$ <table><tbody>PERMISSIONTO</tbody> 167436/2024 ${\tt FILE}$ ADDITIONAL DOCUMENTS/FACTS/ANNEXURES & IA No. 11298/2025 - STAY APPLICATION

WITH

TTEM NO. $39$

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C.A. No. $6132-6143/2023$ (IV-A)

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(IA No. 103843/2025 - EX-PARTE STAY) W.P.(C) No. 418/2025 (X) FOR ADMISSION T.C.(C) No. 30/2025 (XII) FOR ADMISSION W.P.(C) No. 467/2025 (X) FOR ADMISSION T.C.(C) No. 36/2025 (III) 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 T.C.(C) No. 37/2025 (XVI) FOR ADMISSION T.C.(C) No. 41/2025 (IV-A) FOR ADMISSION T.C.(C) No. 39/2025 (IV-A) FOR ADMISSION T.C.(C) No. 40/2025 (IV-A) FOR ADMISSION T.C.(C) No. 38/2025 (IV-A) FOR ADMISSION Date : 20-05-2025 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. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Mahesh Raichandani, Adv. Mr. Lalitendra Gulani, Adv. Ms. Sneha Ghose, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Mr. Devansh Srivastava, AOR Mr. Prateek Chadha, A.A.G. Mr. D. L. Chidananda, 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. Devanshu Yadav, Adv. Mr. Deepak Singh, Adv. Ms. Anzu. K. Varkey, AOR Ms. Rohini Musa, AOR 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. Mr. Parag Rao, Adv. Ms. Ishani Shekhar, Adv. Mr. Guruprasad Naik, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Mr. Harish N Salve, Sr. Adv. Mr. V Sridharan, 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. Chetan Nayantara Rai, 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. Ms. Anisha Arya, Adv. Mr. Ashwin Kumar D.S., Adv. Mr. Ishan Roy Chowdhury, Adv. Ms. Surbhi Mehta, AOR Mr. Jay Savla, Sr. Adv. Ms. Amrita Kumari, AOR Mr. Nirmal Devnani, Adv. Mr. Shashank Tripathi, AOR Mr. Anand Kumar V., Adv. Mr. Aditya Kishor 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. Arvind Datar, Sr. Adv. Mr. Vivek Reddy, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Vipin Jain, Adv. Mr. Alok Yadav, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. Nanda Gopal Cuddapah, Adv. Mr. Rahul Unnikrishnan, Adv. Ms. Saachi Awate, Adv. Mr. Ramnath Prabhu, Adv. Ms. Anjali Nair, Adv. Ms. Nikita Mehta, Adv. Ms. Bedotroyi Gupta, Adv. Mr. E. C. Agrawala, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Naveen Hegde, AOR By Courts Motion 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 Mr. Pranay Bhardwaj, Adv. Mr. Gopal Sankaranarayanan, Sr. Adv. For M/s. PLR Chambers And Co., AOR 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.

Mr. Shubham Singh, 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. 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 Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Harish Salve, Sr. Adv. Mr. Vikram Nankani, Sr. Adv. Mr. Gopal Sankaranarayanan, 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. Mr. Ajay Raj, Adv. Mr. Rohan Satija, Adv. Ms. Gunjan Pande, Adv. Mr. Tejas Raghav, Adv. Mr. Yash Johri, Adv. Ms. Chetna Rai, Adv. Mr. Saurav Sunil, Adv. Ms. Trisha Chandran, Adv. Ms. Shivani Vij, Adv. Mr. Vinayak Sharda, Adv. Ms. Sonali Jain, AOR Mr. Jay Sayta, Adv. Mr. Akshat Gupta, Adv. Ms. Yoothica Pallavi, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Sudipta Bhattacharjee, Adv.

Mr. Jay Sayta, Adv. Mr. Onkar, Adv. Mr. Vidushpat Singhania, Adv. Mr. Rajat Mittal, AOR Mr. Rishabh Prasad, Adv. Mr. Harsh Makhija, Adv. Mr. Arjyadeep Roy, Adv. Mr. Suprateek Neogi, Adv. Ms. Anishka Gupta, Adv. Mr. Priyanshu, Adv. Mr. Karan Talwar, Adv. Mr. Prahlad Gadipelli, Adv. Mr. Sandeep Sripada, Adv. Mr. Siddhant Buxy, AOR Ms. Shambhavi Padhye, Adv. Ms. Smiti Verma, Adv. Mr. Pranay Shridhar Chitale, AOR Ms. Beleena Biju, Adv. Mr. Samyak Jain, Adv. Mr. Nimish Sharma, Adv. Mr. Bharat Gupta, AOR Mr. Anand Varma, AOR Mr. Amit Anand Tiwari, Sr. A.A.G. Mr. Sabarish Subramanian, AOR Ms. Devyani Gupta, Adv. Mr. Vishnu Unnikrishnan, Adv. Ms. Jahnavi Taneja, Adv. Ms. Tanvi Anand, Adv. Mr. Veshal Tyagi, Adv. Ms. Arpitha Anna Mathew, Adv. Mr. Danish Saifi, Adv. For Respondent(s) : Mr. Dhruv Mehta, Sr. Adv. Ms. Pritha Srikumar Iyer, AOR Mr. Sankeerth Vittal, Adv. Mr. Abhyudaya Shishodia, Adv. Mr. Dhruv Garg, Adv. Mr. Shubhranshu Padhi, AOR Mr. Harish N Salve, Sr. Adv. Mr. V Sridharan, 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. Akhil Anand, AOR Mr. Tarun Dua, AOR Ms. Rohini Musa, AOR Mr. Vivek Reddy, Sr. Adv. Mr. Mahesh Agarwal, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Rishi Agrawala,, Adv. Mr. Abhinabh Garg, Adv. Mr. Alok Yadav, Adv. Mr. Ankur Saigal, Adv. Mr. Anshuman Srivastava, Adv. Ms. Bedotroyi Gupta, Adv. Mr. Victor Das, Adv. Mr. E. C. Agrawala, AOR Mr. Nanda Gopal Cuddapah, Adv. Ms. Deepshika Mishra, Adv. Ms. Saachi Awate, Adv. 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. Fateh Singh, Adv. Mr. Vaibhav Vikram Singh, Adv. Mr. Keshav Mittal, Adv. Mr. Bhupinder Singh Dalal, Adv. Ms. Soumyadeep Chatterjee, Adv. Ms. Aishwarya Tandon, Adv. 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

Ms. Madhumita Bhattacharjee, AOR Ms. Yoowanka Rymbai, Adv. Ms. Mansi Sood, Adv. Mr. Sujoy Chatterjee, AOR Mr. D. L. Chidananda, 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. Ms. Drishti Rawal, 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. Sudipta Bhattacharjee, Adv. Mr. Eklavya Dwivedi, Adv. Mr. Mohd Yasir, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. For 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. Mr. Amit Kumar Pandey, Adv. Mr. Bhavya Goyal, Adv. Mr. Abhishek Malhotra, Sr. Adv. Ms. Aanchal Tikmani, AOR Mr. Pranav Sarthi, AOR Mr. Ninad Laud, Adv. Mr. Zubin Dash, 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

List the matters for further arguments on 21-5-2025 as part-heard.

(VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)