Delta Pleasure Cruise Company Private Limited vs. Union Of India

COURT NO.11

SECTION IV-A

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 (HQS) & 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

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. 158091/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 253459/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 95899/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES

C.A. No. 6144/2023 (IV-A) Signa Proof EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA $\frac{1}{4}$ 1853<br>R PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 95890/2023 IA No. 46464/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 95890/2023 - PERMISSION TO FILE ADDITIONAL

DOCUMENTS/FACTS/ANNEXURES

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W.P.(C) No. 545/2024 (X) FOR STAY APPLICATION ON IA 195529/2024 IA No. 195529/2024 - STAY APPLICATION W.P.(C) No. 605/2024 (X) FOR STAY APPLICATION ON IA 216302/2024 IA No. 216302/2024 - STAY APPLICATION W.P.(C) No. 568/2024 (X) FOR STAY APPLICATION ON IA 201864/2024 IA No. 201864/2024 - STAY APPLICATION 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 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) FOR STAY APPLICATION ON IA 226539/2024 IA No. 226539/2024 - STAY APPLICATION 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 FOR INTERVENTION/IMPLEADMENT ON IA 2285/2025 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) FOR EX-PARTE STAY ON IA 67990/2025 IA No. 67990/2025 - EX-PARTE STAY W.P.(C) No. 258/2025 (X) FOR EX-PARTE STAY ON IA 82900/2025 IA No. 82900/2025 - EX-PARTE STAY W.P.(C) No. 272/2025 (X) W.P.(C) No. 406/2025 (X) FOR ADMISSION IA No. 103371/2025 - STAY APPLICATION W.P.(C) No. 412/2025 (X) FOR ADMISSION 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 : 22-05-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN Counsel for the parties 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. Mr. Ishani Shekhar, Adv. Mr. Dcosta Ivo Manuel Simon, AOR 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. Chetna Nayantara Rai, Adv. Ms. Sanjanthi Sajan Poovayya, 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 Ms. Amrita Kumari, AOR 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. 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. Mukesh Kumar Maroria, AOR Mr. Naveen Hegde , AOR By Courts Motion, AOR Ms. Anushree Prashit Kapadia, 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. 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. Krishna Rao, Adv.

Mr. Anirudh Jamwal, Adv. Mr. Suyog Bhave, Adv. Mr. Jay Sayta, Adv. M/S Mps Legal, AOR Mr. Aneesh Mittal, AOR 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. Ms. Anzu. K. Varkey, AOR Mr. Deepak Singh, Adv. Ms. Rohini Musa, AOR Mr. Vierat K Anand, Adv. Mr. Kumar Shashank, Adv. Ms. Shaivika Aggarwal, Adv. Ms. Apoorva Gulati, Adv. Ms. Srishty Kaul, AOR Dr. Abhishek Manu Singhvi, 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.

9

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. Suprateek Neogi, Adv. Mr. Rajat Mittal, AOR Mr. Priyanshu, Adv. Mr. Rishabh Prasad, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. Mr. Anishka Gupta, Adv. Ms. Anishka Gupta, 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, 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. Mr. Sarthak Nema, Adv. Mr. Awanish Kumar, Adv. Ms. Udita Maindiretta, Adv. Mr. Siddharth Kumar Sharma, Adv.

10

Mr. Chandrashekhar A. Chakalabbi, Adv. Mr. S.k Pandey, Adv. Mr. Anshul Rai, Adv. M/S. Dharmaprabhas Law Associates, AOR Mr. Akhil Anand, AOR Mr. Tarun Dua, AOR Ms. Pritha Srikumar Iyer, AOR Mr. Sankeerth Vittal, Adv. Mr. Abhyudaya Shishodia, Adv. Mr. Dhruv Garg, Adv. Mr. Shubhranshu Padhi, AOR 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. Ms. Rohini Musa, AOR Mr. Mahesh Agarwal, Adv. Mr. Vivek Reddy, Sr. 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. 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. Bhupinder Singh Dalal, Adv. Ms. Soumyadeep Chatterjee, Adv. Ms. Aishwarya Tandon, Adv. Ms. Chandra Bose, Adv. Mr. Rajmani Mohanty, 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. Adarsh Kumar, Adv. Mr. Abhishek Manchanda, Adv. Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. L Nidhiram Sharma, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Ekalavya Dwivedi, Adv. Mr. Md Yasir, Adv. Mr. Onkar, Adv. Mr. Aryadeep Roy, Adv. Mr. Harsh Makhija, Adv.

Mr. Suhaan Mukerji, Adv. M/S. Plr Chambers And Co., AOR Dr. Vinod Kumar Tewari, AOR Mr. Bhoopesh Pandey, Adv. Mr. Pramod Tiwari, Adv. Mr. Vivek Tiwari, Adv. Ms. Priyanka Dubey, Adv. Mr. Amit Kumar Pandey, Adv. Mr. Jitesh Sharma, Adv. Mr. Bharat Bhushan Mishra, 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 Mr. Tushar Hemani, Sr. Adv. Ms. Vaibhavi Parikh, Adv. Ms. Anushree Preshit Kapadia, Adv. Mr. Pranay Bhardwaj, Adv. Mr. Mihir Joshi, Sr. Adv. Mr. Sandeep Singh, Adv. Mr. Shamik Bhatt, Adv. Ms. Anushree Preshit Kapadia, Adv. Mr. Pranay Bhardwaj, Adv. UPON hearing the counsel the Court made the following O R D E R

Heard learned counsel for the parties at length.

List for further arguments on 15.07.2025 as Part Heard.

W.P.(C) No. 467/2025 and W.P.(C) No. 412/2025

Further proceedings of all the impugned show cause notices shall remain stayed till the final disposal of the main matter along with all the matters which are tagged.

(JAYANT KUMAR ARORA)<br>ASTT. REGISTRAR-cum-PS

(POOJA SHARMA)<br>COURT MASTER