Jugador Technology Private Limited vs. Union Of India

TTEM $NO.1$

COURT NO.11

SECTION $TV-A$

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 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 Petitioner(s) INTELLIGENCE (HQS) & ORS.

VERSUS

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

[TO BE TAKEN UP AS FIRST ITEM ON THE BOARD] 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) FOR FOR EX-PARTE STAY ON IA 254930/2023 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260848/2023 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) FOR FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 260847/2023 Signal Model VNo. 260847/2023 - PERMISSION TO FILE ADDITIONAL igital signed to the second state of the second state of the second state of the second state of the second state of the second state of the second state of the second state of the second state of the second state of the s 19:27:1315 $P.(C)$ No. 268/2024 (X) FOR STAY APPLICATION ON IA 6832/2025 IA No. 6832/2025 - STAY APPLICATION 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 T.C.(C) No. 29/2024 (III) W.P.(C) No. 350/2024 (X) FOR FOR STAY APPLICATION ON IA 126042/2024 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 146322/2024 IA No. 146322/2024 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES 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 FOR EX-PARTE STAY ON IA 133018/2024 FOR STAY APPLICATION ON IA 6635/2025 IA No. 133018/2024 - EX-PARTE STAY IA No. 6635/2025 - STAY APPLICATION W.P.(C) No. 447/2024 (X) FOR FOR STAY APPLICATION ON IA 146408/2024 IA No. 146408/2024 - STAY APPLICATION W.P.(C) No. 429/2024 (X) FOR FOR STAY APPLICATION ON IA 142072/2024 IA No. 142072/2024 - STAY APPLICATION T.C.(C) No. 39/2024 (IV-A) W.P.(C) No. 456/2024 (X) FOR FOR STAY APPLICATION ON IA 150586/2024 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

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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 W.P.(C) No. 545/2024 (X) FOR FOR STAY APPLICATION ON IA 195529/2024 IA No. 195529/2024 - STAY APPLICATION W.P.(C) No. 605/2024 (X) FOR FOR STAY APPLICATION ON IA 216302/2024 IA No. 216302/2024 - STAY APPLICATION W.P.(C) No. 568/2024 (X) FOR FOR STAY APPLICATION ON IA 201864/2024 IA No. 201864/2024 - STAY APPLICATION W.P.(C) No. 541/2024 (X) FOR 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) [TO 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 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 ADMISSION Date : 08-04-2025 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. Ninad Laud, Adv. Mr. Parag Rao, Adv. Ms. Ishani Shekhar, Adv. Mr. Guruprasad Naik, Adv. Mr. Dcosta Ivo Manuel Simon, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Garima Gupta, Adv. Mr. Shubham Singh, AOR Mr. Lalitendra Gulani, Adv. Ms. Gayatri Srivastava, Adv. Ms. M Sarada, Adv. Mr. Rajeev Gulani, AOR Ms. Amrita Kumari, AOR Mr. Nirmal Devnani, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv.

Mr. Vipin Jain, Adv. Mr. Anshuman Srivastava, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. E. C. Agrawala, AOR Mr. Ashwin Kumar D.S., Adv. Mr. Ishan Roy Chowdhury, Adv. Ms. Surbhi Mehta, AOR Mr. Shashank Tripathi, AOR Mr. Anand V Kumar, Adv. Mr. Aditya Tyagi, Adv. By Courts Motion 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. Mrs. Sanjanthi Sajan Poovayya, Adv. Ms. Sanjanthi Sajan Poovayya, Adv. Ms. Chetna Nayantara Rai, Adv. Ms. Raksha Agarwal, Adv. Ms. Nitum Jain, Adv. 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. Shivangi Chawla, Adv. Ms. Shrutika Garg, 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. Gopal Sankaranarayanan, Sr. Adv. Mr. Suhaan Mukerji, Adv. Mr. Adarsh Kumar, Adv.

Mr. Sayandeep Pahari, Adv. Mr. Tanmay Sinha, Adv. Mr. Abhishek Manchanda, 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. Devansh Srivastava, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Karan Talwar, Adv. Mr. Siddhant Buxy, AOR Mr. Prahlad Gadipelli, Adv. Mr. Sandeep Sripada, 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. Awanish Kumar, Adv. For M/s.Dharmaprabhas Law Associates, AOR Ms. Srishty Kaul , AOR Mr. Vikram Nankani, Sr. Adv. Mr. Rajendra Barot, Adv. Mr. Suresh Varanasi, Adv. Mr. Dhirajkumar Totala, Adv. Mr. Sagnik Chatterjee, Adv. Ms. Harsha Uppal, Adv. Mr. Ajay Raj, Adv. Ms. Gunjan Pandey, Adv. Mr. Rohan Satija, Adv. Mr. Vinayak Sharda, Adv. Ms. Sonali Jain, AOR Ms. Yoothica Pallavi, AOR Mr. Jay Sayta, Adv. Mr. Akshat Gupta, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Jay Satya, Adv. Mr. Onkar, Adv. Mr. Rajat Mittal, AOR

Mr. Suprateek Neogi, Adv. Mr. Arjyadeep Roy, Adv. Mr. Priyanshu, Adv. Mr. Harsh Makhija, Adv. Ms. Aniskha Gupta, Adv. Mr. N. Venkataraman, A.S.G. Mr. V. C. Bharathi, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Rupesh Kumar, Adv. Mr. Annirudh Sharma - II, Adv. Mr. Udai Khanna, Adv. Mr. Chitvan Sinhal, Adv. For Respondent(s) : 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. Mohd Yasir, Adv. Mr. Sudipta Bhattacharjee, Adv. Mr. Onkar, Adv. Mr. Arjyadeep Roy, Adv. Mr. Harsh Makhija, Adv. For M/s. PLR Chambers And Co., AOR Mr. Mukesh Kumar Maroria, AOR

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Mr. Bhakti Vardhan Singh, AOR Mr. Gurmeet Singh Makker, 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. Maheshwaram Yadava Reddy, Adv. Mr. Vaibhav Vikram Singh, Adv. Ms. Shalini Satyanarayan, Adv. Mr. Keshav Mittal, Adv. Ms. Madhumita Bhattacharjee, 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. Mr. Ninad Laud, Adv. Mr. Zubin Dash, Adv. Ms. Ishani Shekhar, 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

1. We understood that the matters are to be heard today.

2. However, the learned counsel appearing for the parties pointed out that the matters have been kept today only for the purpose of issuing appropriate directions.

3. As such, no further directions are required to be issued. Everything is on record including the written submissions of the parties etc.

4. In such circumstances let this batch of matters come up for final hearing on 5-5-2025. We shall start with the hearing of these matters from the second session onwards and shall conclude it in any circumstances by 9-5-2025.

5. All the learned counsel are requested to fix the time line of their respective submissions.

6. At this stage, the learned counsel appearing for the petitioner in Transferred Case (C) No.49/2024 prays that his application for amendment may be allowed.

7. In view of the aforesaid, the IA No.83508/2025 is allowed.

8. The learned counsel appearing for the petitioners submits that although the Transfer Petitions were allowed by this Court vide Order dated 18-3-2025, the said petitions have not been listed today.

9. In view of the aforesaid, the Registry is directed to expedite calling for the entire record pertaining to the cases pending before the different High Courts.

10. List the matters on 5-5-2025.

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