Case Law Details
Directorate General Of Goods And Services Tax Intelligence (HQS) & Ors. Vs Gameskraft Technologies Private Limited & Ors. (Supreme Court of India)
The case Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. vs. Gameskraft Technologies Private Limited & Ors. is a batch of writ petitions transferred from various High Courts, with a few directly filed before the Supreme Court of India. The central matter, SLP (C) Nos. 19366-19369/2023, involves a legal dispute concerning show cause notices issued to Gameskraft Technologies Pvt Ltd. and other entities by the Directorate General of Goods and Services Tax Intelligence. The primary issue revolves around the show cause notices, some of which are expected to expire by the first week of February 2025.
In light of this, the Supreme Court, on the request of the parties involved, has decided to stay the further proceedings of these show cause notices until the final disposal of the main matter. This includes all the matters that have been tagged with the main case. The Court has set a final hearing for the matter, scheduled for March 18, 2025, to ensure the proper resolution of the case and protect the interests of both parties involved. This order has temporarily halted any action regarding the show cause notices, effectively suspending them until the matter is conclusively resolved.
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.
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