ITEM NOS. 60+50+64+69+71 COURT NO.13 SECTION IV-A, X, III, XVI

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

PETITIONS FOR SPECIAL LEAVE TO APPEAL (C) NOS. 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 TAX INTELLIGENCE (HOS) & 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 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) 260847/2023 - PERMISSION TO FILE ADDITIONAL (IA No. DOCUMENTS/FACTS/ANNEXURES)

W.P.(C) No. $268/2024$ (X) (IA No. 6832/2025 - STAY APPLICATION)

$\begin{array}{c}\n\text{The Net Verified} \ \text{C. (C)} & \text{No.} \quad 24/2024 \quad \text{(III)}\n\end{array}$ $\frac{1}{400}$

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

(FOR ADMISSION)
T.C.(C) No. 26/2024 (III)<br>(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<br>No.<br>146322/2024<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES, IA No. 126042/2024 - STAY APPLICATION)
T.C.(C) No. 34/2024 (III)
(IA<br>No.<br>94118/2025<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
T.C.(C) No. 35/2024 (III)
(IA<br>No.<br>94327/2025<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
T.C.(C) No. 32/2024 (III)
(IA<br>No.<br>93983/2025<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
T.C.(C) No. 30/2024 (III)
(IA<br>No.<br>94324/2025<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
T.C.(C) No. 31/2024 (III)
(IA<br>No.<br>94299/2025<br>-	PERMISSION	TO	FILE	ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
T.C.(C) No. 33/2024 (III)<br>(IA<br>No.<br>94073/2025<br>-	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. 295633/2024 - STAY APPLICATION, IA No. 195045/2024 - 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) 9IA 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)

ITEM 50

WRIT PETITION (CIVIL) NO. 412/2025 (X) (FOR ADMISSION) (IA No. 103843/2025 - EX-PARTE STAY, IA No. 110920/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

ITEM 64

WRIT PETITION (CIVIL) NO. 406/2025 (X) [TO BE TAKEN UP ALONG WITH ITEM NO.60 I.E. SLP(C) No.19366- 19369/2023] (FOR ADMISSION and IA No. 103371/2025 - STAY APPLICATION}

ITEM 69

TRANSFER CASE (CIVIL) NO. 36/2025 (III) [TO BE TAKEN UP ALONG WITH ITEM NO. 60 I.E. SLP(C)No. 19366- 19369/2023] (FOR ADMISSION)

ITEM 71

TRANSFER CASE (CIVIL) NO. 37/2025 (XVI) [TO BE TAKEN UP ALONG WITH ITEM NO.60 I.E. SLP(C) No. 19366- 19369/2023] (FOR ADMISSION)

Date : 05-05-2025 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) : Ms. Amrita Kumari, AOR Mr. Nirmal Devnani, Adv. Mr. Ravi Mishra, Adv. Mr. Ashwin Kumar D.S., Adv. Mr. Ishan Roy Chowdhury, Adv. Ms. Surbhi Mehta, AOR Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Vipin Jain, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. Ramnath Prabhu, Adv. Ms. Anjali Nayar, Adv. Ms. Nikita Mehta, Adv. Mr. E. C. Agrawala, AOR Mr. Anand Kumar V., Adv. Mr. Aditya Tyagi, Adv. Mr. Shashank Tripathi, AOR 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 By Courts Motion, 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. Shrutika Garg, Adv. Mr. Pranay Bhardwaj, Adv. Mr. Mukesh Kumar Maroria, AOR 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. M/S. PLR Chambers And Co., AOR Mr. Madhav Rao, Adv. Mr. Mukunda Rao, Adv. Mr. Mihir Mehta, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Suyog Bhave, Adv. Mr. Jay Sayta, Adv. M/S MPS Legal, AOR

Mr. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Mahesh Raichandani, Adv. Mr. Deepak Kumar Khokhar, Adv. Ms. Komal Mittal, Adv. Mr. Devansh Srivastava, AOR Mr. Kavin Gulati, Sr. Adv. Mr. Ninad Laud, Adv. Mr. Guruprasad Naik, Adv. Mr. Parag Rao, Adv. Ms. Ishani Shekhar, Adv. Mr. Zubin Dash, 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 Gupta, Adv. Mr. Shubham Singh, AOR Mr. Lalitendra Gulani, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Ms. Rohini Musa, AOR Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. Harish Salve, 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. Mr. Ajay Raj, Adv. Ms. Gunjan Pandey, Adv. Mr. Rohan Satija, 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. Tarun Gulati, Sr. Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Rajat Mittal, AOR Mr. Arjyadip Roy, Adv. Mr. Suprateek Neogi, Adv. Mr. Harsh Makhija, Adv. Ms. Anishka Gupta, Adv. Mr. Priyanshu, Adv.

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. Pranay S. Chitale, Adv.
• Ms. Smiti Verma, Adv.
• Ms. Beleena Biju, Adv.

Mr. Anand Varma, AOR Ms. Apoorva Pandey, 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. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Chetna Nayantara Rai, Adv. Ms. Raksha Agarwal, Adv. Ms. Nitum Jain, Adv. Mr. Kumar Shashank, Adv. Mr. Vierat K Anand, Adv. Ms. Apoorva Gulati, Adv. Ms. Srishty Kaul, AOR M/S. Dharmaprabhas Law Associates, AOR 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. Abhyudaya Shishodia, Adv. Mr. Soham Dua, Adv. Mr. Dhruv Garg, 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. Eklavya Dwivedi, Adv. Mr. Mohd. Yasir, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. M/S. PLR Chambers And Co., AOR Mr. Bhakti Vardhan Singh, AOR Mr. N. Venkataraman, Ld. ASG Mr. Arijit Prasad, Sr. Adv. Mr. Rajan Kumar Chourasia, Adv. Ms. Ruchi Gaur Narula, Adv. 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. Rajmani Mohanty, Adv. Mr. Rishabh Jain, Adv. Ms. Madhumita Bhattacharjee, AOR Ms. Debarati Sadhu, Adv. Mr. Anant, Adv. Ms. Yoowanka Rymbai, 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 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. 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. Naveen Hegde, AOR

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

1. List these matters for further arguments tomorrow, i.e. on 06.05.2025.

2. Tag Writ Petition (Civil) No. 412/2025 with SLP(Civil) Nos. 19366-19369/2023 and other connected matters.

(POOJA SHARMA) (POOJA SHARMA) COURT MASTER (SH) COURT MASTER (NSH)