Case Law Details
Directorate General of Goods And Services Tax Intelligence (HQS) & Ors Vs Gameskraft Technologies Private Limited & Ors (Supreme Court of India)
Introduction: The recent legal battle between the Directorate General of Goods and Services Tax Intelligence (HQS) and Gameskraft Technologies Private Limited has taken a significant turn with the Supreme Court’s intervention.
Background of the Case: The case revolves around a Rs.21,000 Crore GST notice issued to Gameskraft Technologies by the Directorate General of Goods and Services Tax Intelligence. The Karnataka High Court had quashed this notice, leading to a legal standoff.
Supreme Court’s Intervention: The Supreme Court has issued a stay on the Karnataka High Court’s judgment, temporarily preventing its enforcement. This move raises several important questions and considerations.
Key Players: The Union of India, represented by Mr. N Venkatraman, Additional Solicitor General, and the respondents, represented by various learned counsel, play pivotal roles in this legal battle.
Preparation for Hearing: The Court has directed both parties to compile relevant judgments, statutes, and rules for the upcoming hearing. Nodal counsel has been appointed to ensure a comprehensive compilation by September 21, 2023.
Revisiting Skill Lotto Solutions Case: Mr. N Venkatraman has referred to the Skill Lotto Solutions case and raised concerns about how it was distinguished in the Karnataka High Court’s judgment. This suggests that the interpretation of legal precedents will be a central point of contention.
Conclusion: The Supreme Court’s ad interim stay on the Karnataka High Court’s judgment has added a new dimension to the ongoing legal battle between the Directorate General of Goods and Services Tax Intelligence and Gameskraft Technologies. As the case proceeds, it will be essential to closely monitor the arguments presented by both sides and the Court’s final decision, as it may have far-reaching implications for GST matters in India. The next significant milestone is the listing of the Special Leave Petition on October 10, 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.
