Directorate General Of Goods And Services Tax Intelligence (HQRS) Vs Gameskraft Technologies Private Limited & Ors
Date: January 9, 2025
Court: Supreme Court
Bench:
Type: Special Leave Petition
Subject Matter
Showcause Notices Against Online Gaming Companies stayed
Summary
The case "Directorate General of Goods and Services Tax Intelligence (HQS) vs. Gameskraft Technologies Pvt Limited" involves a series of writ petitions concerning show cause notices issued to Gameskraft Technologies and associated parties. These notices are critical as some are set to expire by February 2025. To ensure that both parties' interests are protected, the Supreme Court has intervened, granting a stay on any further proceedings related to the show cause notices until the main matter is finally resolved. The Supreme Court has scheduled a final hearing for all related matters for March 18, 2025.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. These batch of writ petitions those matters that stood transferred to this Court from different High Courts and few matters which were directly filed before this Court. The main matter is SLP (C) Nos.19366-19369/2023 titled “Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. Vs. Gameskraft Technologies Pvt. Ltd. & Ors.”
2. All these matters have been tagged with the main matter referred to above. Upon request made by the learned counsel appearing for the parties, all these matters were ordered to be notified today, so that an appropriate order can be passed protecting the interest of both the sides.
3. The main matter is now ripe for final hearing. However, according to the revenue, some of the show cause notices are likely to get time barred by the first week of February, 2025.
4. In such circumstances, the further proceedings of all the impugned show cause notices shall remain stayed till the final disposal of the main matter along with all the matters which are tagged.
5. Post these matters along with W.P. (C) No.858 of 2024 for final disposal on 18.3.2025.