2025 Supreme(Online)(SC) 3157
SUPREME COURT OF INDIA
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) – Appellant
Versus
GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED – Respondent
SLP(C) No.-019366-019369 - 2023
ITEM NOS.43+47TO50+51 COURT NO.13 SECTION IV-A S U P R E M E C O U R T O F I N D I A 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)
[FOR FURTHER ARGUMENTS.]
(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 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)
W.P.(C) No. 467/2025 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)
SignaTture. NoCt Ve.rifi(edC) No. 27/2024 (III-A)
Digita(lly sFignOed bRy ADMISSION)
VISHAL ANAND Date: 2025.05.07
16:54:T35 .ISTC.(C) No. 29/2024 (III)
Reason:
W.P.(C) No. 350/2024 (X)
(FOR 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)
(FOR ADMISSION)
T.C.(C) No. 37/2025 (XVI)
(FOR ADMISSION)
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. 406/2025 (X)
(FOR STAY APPLICATION ON IA 103371/2024)
W.P.(C) No. 412/2025 (X)
(FOR STAY APPLICATION ON IA 103843/2025 & FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 110920/2025)
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