Delta Pleasure Cruise Company Private Limited vs. Union Of India

COURT NO.1

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition(s) 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 INTELLIGENCE (HOS) & ORS.

Petitioner(s)

VERSUS

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & ORS. Respondent $(s)$

([MATTERS UNDER THE CATEGORY OF GAMING MATTERS ] [ FOR DIRECTION] (WITH 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. 194982/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. 173396/2024 PERMISSION $\mathsf{T}\mathsf{O}$ FILE ADDITIONAL $\mathbf{L}^{\mathbf{A}}$ DOCUMENTS/FACTS/ANNEXURES, IA No. 167436/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

WITH

$W.P.(C)$ No. 1374/2023 (X) (WITH 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) No. 260847/2023 - PERMISSION TO FILE ADDITIONAL (WITH $\mathbf{I}\mathbf{A}$ DOCUMENTS/FACTS/ANNEXURES)

$W.P.(C)$ No. 268/2024 (X)

$T.C.(C)$ No. 24/2024 (III) (FOR ADMISSION)

$T.C.(C)$ No. 25/2024 (III) (FOR ADMISSION)

T.C.(C) No. 26/2024 (III) (FOR ADMISSION)

Signal $\mathbf{M}$ entire $(C)$ No. 300/2024 $(X)$ Digital Spreed R ADMISSION) $18:49:25$ $T.C.(C)$ No. 27/2024 (III-A) (FOR ADMISSION)

T.C.(C) No. 29/2024 (III) W.P.(C) No. 350/2024 (X) (WITH 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 ADMISSION and IA No.133018/2024-EX-PARTE STAY) 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 ADMISSION and 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) 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) Date : 13-08-2024 These matters were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA For Petitioner(s) 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. Navanjay Mahapatra, Adv. Mr. Padmesh Mishra, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Vipin Jain, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Ms. Chitra Agarwal, Adv. Ms. Manavi Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. Tushar Hemani, Sr. Adv. Mr. Mihir Joshi, Sr. Adv. Ms. Vaibhavi Parikh, Adv. Mr. Sandeep Singhi, Adv. Mr. Shamik Bhatt, Adv. Ms. Anushree Prashit Kapadia, AOR Ms. Ekta Kundu, Adv.

Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sandeep Chilana, Adv. Mr. Sayandeep Pahari, Adv. Mr. Aadarsh Prakash, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Ms. Jhanvi Dubey, Adv. M/S. Plr Chambers And Co., AOR Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Apeksha Mehta, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Ms. Umang Motiyani, Adv. Mr. Aayush Agarwal, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Ms. Garima Gupta, Adv. Ms. Meenal Songire, 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. Ravi Mishra, Adv. Mr. Jay Satya, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Rajat Mittal, AOR Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. Ms. Anishka Gupta, Adv. Mr. Rishabh Prasad, Adv. Mr. Suprateek Neogi, Adv. Mr. Karan Talwar, Adv. Mr. Siddhant Buxy, AOR Mr. Sandeep Sripada, Adv. Mr. Prahlad Gadipelli, Adv.

Ms. Priyanka Vora, Adv. Ms. Shambhavi Padhye, Adv. Ms. Rupinder Kaur, Adv. Mr. Vansh Verma, Adv. Mr. Anand Varma, AOR Ms. Adyasha Nanda, Adv. Ms. Apoorva Pandey, Adv. Mr. Awanish Kumar, Adv. Mr. S.k Pandey, Adv. Mr. Chandrashekhar A. Chakalabbi, Adv. Mr. Anshul Rai, Adv. Mr. Abhinav Garg, Adv. Mr. Ravilochan Daliparthi, Adv. Mr. Rajan Parmar, Adv. Ms. G. Anusha, Adv. Mr. Sanket Shankarappa Ambali, Adv. Ms. Aishwarya N. Hiremath, Adv. Mr. Varnik Kundaliya, Adv. Mr. Aseem Rai, Adv. M/S. Dharmaprabhas Law Associates, AOR Mr. Raghav Shankar, Adv. Mr. Rajendra Barot, Adv. Mr. Suresh Varanasi, Adv. Mr. Dhirajkumar Totala, Adv. Mr. Sagnik Chatterjee, Adv. Mr. Harsha Uppal, Adv. Ms. Harsha Uppal, Adv. Ms. Gunjan Pandey, Adv. Mr. Rohan Satija, Adv. Mr. Ajay Raj, Adv. Mr. Akshat Jain, Adv. Ms. Meghna Mittal, Adv. Ms. Sonali Jain, AOR Ms. Yoothica Pallavi, AOR By Courts Motion, AOR For Respondent(s) Mr. N.venkatraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. V. C. Bharathi, Adv. Mr. Advitya Awasthi, Adv. Mr. Arijit Prasad, Adv. Mr. Rajan Kumar Chourasia, Adv. Ms. Ruchi Gaur Narula, Adv. Dr. Abhishek Manu Singhvi, Sr. Adv.

Mr. Suhaan Mukerji, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sandeep Chilana, Adv. Mr. L Nidhiram Sharma, Adv. Mr. Sayandeep Pahari, Adv. Mr. Aadarsh Prakash, Adv. Mr. Tanmay Sinha, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. M/S. Plr Chambers And Co., AOR Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Prastut Mahesh Dalvi, AOR Ms. Jhanvi Dubey, Adv. Ms. Trisha Chandran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. Aayush Agarwal, 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. Mr. Dhruv Garg, Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Mukesh Kumar Maroria, AOR Ms. Madhumita Bhattacharjee, AOR Ms. Srija Choudhury, Adv. Mr. Anant, Adv. Ms. Sajal, Adv. Ms. Debabrati Sadhu, Adv. Mr. Ninad Laud, Adv. Mr. Zubin Dash, Adv. Mr. Dcosta Ivo Manuel Simon, AOR

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

• 1 List the matters on 3 September 2024.
• 2 TP (C) Nos. 1753-1754, 1760-64, 1769, 1774-1775, 1779-1797, 1776 & 1799- 1802 of 2024 are taken on board and shall also be tagged with the SLP (C) No. 19366-19369 of 2023.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR) ADDITIONAL REGISTRAR ASSISTANT REGISTRAR