DGGI Vs Gameskraft Technologies Private Limited
Date: September 5, 2023
Subject Matter
Quashing of Rs. 21,000 Cr GST Notice i.r.o. Gameskraft Case is stayed
Summary
The case relates to a legal proceeding where a notice has been issued and a counter affidavit is required to be filed within two weeks. The Additional Solicitor General and the counsel for both parties are directed to file a compilation of judgments, statutes, and rules, as well as written submissions. Nodal counsel are appointed to prepare the compilation by a specified date. The Additional Solicitor General refers to a previous court decision and questions the manner in which it has been distinguished in the impugned judgment. An ad interim stay of the impugned judgment and order of the Single Judge of the High Court of Karnataka is granted, pending further orders. The Special Leave Petition is listed for a hearing on 10 October 2023.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
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 vs Union of India & Ors (2021) 15 SCC 667, more particular by the observations in paragraphs 86, 87 and 88.
6. It has been submitted that the manner in which the judgment has been distinguished in paragraph 7 of the impugned judgment at page 320 is seriously in question.
7. Pending further orders, there shall be an ad interim stay of the impugned judgment and order of the Single Judge of the High Court of Karnataka.
8. List the Special Leave Petition on 10 October 2023.