Delta Pleasure Cruise Company Private Limited vs. Union Of India

SECTION $TV-A$

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition 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 Petitioner(s) INTELLIGENCE (HQS) & ORS.

VERSUS

GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED & ORS. Respondent(s)

$(IA)$ No. 5466/2025 - APPROPRIATE ORDERS/DIRECTIONS, $\texttt{IA}$ No.177433/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 76728/2024 - INTERVENTION APPLICATION, ${\tt I}{\tt A}$ No. 153914/2024 - INTERVENTION/IMPLEADMENT, IA No. 194982/2023 -PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. 173396/2024 $\mathbf{L} = \mathbf{L}$ PERMISSION ${\tt TO}$ ${\tt FILE}$ ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. 167436/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES & IA No. 11298/2025 - STAY APPLICATION WITH W.P. (C) No. $1374/2023$ (X) (FOR EX-PARTE STAY ON IA 254930/2023, FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260848/2023) W.P. (C) No. $1384/2023$ (X) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA $260847/2023$ ) $W.P.(C)$ No. 268/2024 (X) (FOR STAY APPLICATION ON IA 6832/2025) 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) Signal No. $29/2024$ (III) Digital signed $\mathcal{N}$ (C) No. 350/2024 (X) 18.01.22 STAY APPLICATION ON IA 126042/2024 & FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 146322/2024) T.C. (C) No. $34/2024$ (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94118/2025)

T.C.(C) No. 35/2024 (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94327/2025) T.C.(C) No. 32/2024 (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 93983/2025) T.C.(C) No. 30/2024 (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94324/2025) T.C.(C) No. 31/2024 (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94299/2025) T.C.(C) No. 33/2024 (III) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94073/2025) 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 EX-PARTE STAY ON IA 133018/2024 & FOR STAY APPLICATION ON IA 6635/2025) W.P.(C) No. 447/2024 (X) (FOR STAY APPLICATION ON IA 146408/2024) W.P.(C) No. 429/2024 (X) (FOR STAY APPLICATION ON IA 142072/2024) T.C.(C) No. 39/2024 (IV-A) W.P.(C) No. 456/2024 (X) (FOR STAY APPLICATION ON IA 150586/2024) 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) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 94208/2025) W.P.(C) No. 545/2024 (X) (FOR STAY APPLICATION ON IA 195529/2024) W.P.(C) No. 605/2024 (X) (FOR STAY APPLICATION ON IA 216302/2024) W.P.(C) No. 568/2024 (X) (FOR STAY APPLICATION ON IA 201864/2024) W.P.(C) No. 541/2024 (X) (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) W.P.(C) No. 646/2024 (X) (FOR STAY APPLICATION ON IA 226539/2024) W.P.(C) No. 720/2024 (X) (FOR ADMISSION) W.P.(C) No. 858/2024 (X) (FOR STAY APPLICATION ON IA 298188/2024, FOR EXEMPTION FROM FILING O.T. ON IA 298189/2024 & FOR impleading party ON IA 2285/2025) 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) (FOR EX-PARTE STAY ON IA 67990/2025) W.P.(C) No. 258/2025 (X) (FOR EX-PARTE STAY ON IA 82900/2025) 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) C.A. No. 6124-6131/2023 (XII) (FOR ADMISSION and I.R. and 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)

C.A. No. 6144/2023 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 46464/2022 & FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/ FACTS/ANNEXURES ON IA 95890/2023) C.A. No. 6132-6143/2023 (IV-A) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 183995/2022) SLP(C) No. 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) Writ Petition(Civil) No.406/2025 Writ Petition(s)(Civil) No.412/2025 (FOR ADMISSION) (IA No. 103843/2025 - EX-PARTE STAY & IA No. 110920/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Writ Petition(Civil) No.467/2025 Transfer Case (Civil) No.36/2025 (FOR ADMISSION) Transfer Case (Civil) No(s). 37/2025 (FOR ADMISSION) Date : 09-05-2025 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. Prateek Chadha, A.A.G. Mr. D. L. Chidananda, AOR Mr. Shubham Singh, AOR Mr. Devanshu Yadav, Adv. Ms. Anzu. K. Varkey, AOR Mr. Deepak Singh, Adv. Mr. S. S. Shroff, AOR Mr. Lalitendra Gulani, Adv. Ms. Sneha Ghose, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Mr. Kavin Gulati, Sr. Adv. Mr. Ninad Laud, Adv. Mr. Parag Rao, Adv. Ms. Ishani Shekhar, Adv. Mr. Zubin Dash, Adv. Mr. Dcosta Ivo Manuel Simon, AOR

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. Vivek Reddy, Sr. Adv. Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Vipin Jain, Adv. Mr. Alok Yadav, Adv. Ms. Sayaree Basu Mallik, 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. Shashank Tripathi , AOR Mr. Anand Kumar V., Adv. Mr. Aditya Kishar Tyagi, Adv. Mr. Balbir Singh, Sr. Adv. Mr. Abhishek Malhotra, Sr. Adv. Mr. Karan Sachdev, Adv. Ms. Nishtha Chaturvedi, Adv. Ms. Shivali Shah, Adv. Ms. Shruti Mandora, Adv. Mr. Shyam Gopal, AOR By Courts Motion Ms. Rohini Musa, 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 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. For M/s. PLR Chambers And Co., 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. Avi Singh, Sr. Adv. Mr. Vineet Bhatia, Adv. Mr. Devansh Srivastava, AOR 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. 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. Mr. Ajay Raj, Adv. Ms. Gunjan Pande, Adv. Mr. Rohan Satija, Adv. Mr. Tejas Raghav, Adv. Mr. Yash Johri, Adv. Ms. Chetna Rai, 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. Jay Satya, Adv. Mr. Onkar, Adv. Mr. Rajat Mittal, AOR Mr. Vidushpat Singhania, Adv. Mr. Rishabh Prasad, Adv. Mr. Harsh Makhija, Adv. Ms. Aniskha Gupta, Adv. Mr. Arjyadeep Roy, Adv. Mr. Suprateek Neogi, Adv. Ms. Anishka Gupta, Adv. Mr. Priyanshu, Adv. Mr. V. C. Bharathi, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Udai Khanna, 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. Tarun Gulati, Sr. Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Rajat Mittal, AOR Mr. Rishab Prasad, Adv. Mr. Harsh Makhija, Adv. Mr. Arjyadeep Roy, Adv. Ms. Anishka Gupta, 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. 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. 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. For Respondent(s) : Mr. Dhruv Mehta, Sr. Adv. Ms. Pritha Srikumar Iyer, AOR Mr. Pradeep Nayak, Adv. Mr. Sankeerth Vital, Adv. Mr. Abhyudaya Shishodia, Adv. Ms. Nandini Patil, Adv. Mr. Sohan Dua, Adv. Mr. Dhruv Garg, Adv. Mr. Shubhranshu Padhi, AOR Mr. Akhil Anand, AOR 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. 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 Mr. Bhakti Vardhan Singh, AOR Mr. Vikas Singh Jangra, Adv. Mr. Pawan Kishore Singh, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, 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 Ms. Madhumita Bhattacharjee, AOR Ms. Mansi Sood, Adv. Mr. Sujoy Chatterjee, 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. Mr. Bhupinder Singh Dalal, 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. D. L. Chidananda, AOR 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. 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

Notify these matters on Tuesday, the 13th May, 2025 for further arguments.

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