Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies Private Limited

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(Online)(SC) 20948

SUPREME COURT
Mr N Venkatraman, ACJ
Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies Private Limited

Advocates:
For the Appellants/Petitioners: Mr Chandrashekhar
For the Respondents: Mr Nikhil Parikshith, Additional Solicitor General Mr N Venkatraman

Table of Content
1. notice and procedural order for further filings. (Para 1 , 2 , 3 , 4)
2. discussion on prior judgment and its implications. (Para 5 , 6)
3. pending stay and scheduling for review. (Para 7 , 8)

1. Issue notice

2. The counter affidavit shall be filed within a period of two weeks.

3. Mr N Venkatraman, Additional Solicitor General appearing on behalf of the Union of India and the learned counsel appearing on behalf of the respondents shall file:
(i) A common compilation of judgments, statutes and rules which would be relied upon during the course of hearing;
(ii) Written submissions.

4. For that purpose, Mr Chandrashekhar appearing on behalf of the petitioners and Mr Nikhil Parikshith appearing on behalf of the respondents are appointed as nodal counsel to prepare the common compilation which shall be duly indexed. This exercise shall be carried out on or before 21 September, 2023.

5. Mr N Venkatraman, Additional Solicitor General has drawn the attention of the Court to a decision of a three Judge Bench of this Court in Skill Lotto Solutions Private Limited v. Union of India & Ors, 2021 (15) SCC 667 , more particular by the observations in paragraphs 86, 87 and 88.

6. It has b

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