DIRECTORATE GENERAL OF GOODS AND SERVICES TAX vs GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(SC) 7631

SUPREME COURT OF INDIA
J.B. PARDIWALA, R. MAHADEVAN, JJ
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX – Appellant
Versus
GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED – Respondent

Advocates:
For the Appellants/Petitioners: Mr. Naveen Hegde, Ms. Anushree Prashit Kapadia, Mr. Gopal Sankaranarayanan, Mr. Suhaan Mukerji, Mr. Adarsh Kumar, Mr. Abhishek Manchanda, Mr. Sayandeep Pahari, Mr. Tanmay Sinha, Mr. Sudipta Bhattacharjee, Mr. Shourya Dasgupta, Mr. Tushar Shrivastava, Mr. Onkar, Mr. Arjyadeep Roy, Mr. Harsh Makhija
For the Respondents: Mr. C A Sundaram, Ms. Pritha Srikumar Iyer, Mr. Sankeerth Vittal, Mr. Abhyudaya Shishodia, Mr. Pradeep Nayak, Mr. Dhruv Garg, Ms. Nandini Patil, Ms. Rohini Musa, Ms. Tanvi Tuhina

ITEM NOS.20+21 COURT NO.8 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) 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)

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

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2025 Supreme(Online)(SC) 7631

SUPREME COURT OF INDIAJ.B. PARDIWALA, R. MAHADEVAN, JJDIRECTORATE GENERAL OF GOODS AND SERVICES TAX – AppellantVersusGAMESKRAFT TECHNOLOGIES PRIVATE LIMITED – Respondent

SUPREME COURT OF INDIA
J.B. PARDIWALA, R. MAHADEVAN, JJ
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX – Appellant
Versus
GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED – Respondent