Case Details: Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd. - [2025] 170 taxmann.com 478 (SC)
Judiciary and Counsel Details
- J.B. Pardiwala & R. Mahadevan, JJ.
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Gopal Sankaranarayanan, Sr. Adv., Suhaan Mukerji, Adarsh Kumar, Sayandeep Pahari, Tanmay Sinha, Sudipta Bhattacharjee, Abhishek Manchanda, Shourya Dasgupta, Ms Trisha Chandran, Ms Tanya Srivastava, Onkar, Arjyadeep Roy, Ms Jhanvi Dubey, Advs., Mukesh Kumar Maroria, Ms Rohini Musa, AORs, Abhishek A Rastogi, Ajay Singh, Advs., Shubham Singh, AOR, Ms Meenal Songire, Lalitendra Gulani, Ms Sneha Ghosh, Ms M. Sarada, Advs., Rajeev Gulani, Ms Amrita Kumari, AORs, Nirmal Devnani, Adv., Arvind Datar, Sr. Adv., Mahesh Agarwal, Vipin Jain, Ms Sayaree Basu Mallik, Abhinabh Garg, Advs., E.C. Agrawala, Shashank Tripathi, AORs, Anand Kumar V., Aditya Kishor Tyagi, Advs., Harish N. Salve, Sajan Poovayya, Sr. Advs., V. Lakshmikumaran, L. Badri Narayanan, Advs., Ms Charanya Lakshmikumaran, AOR, Ms Neha Choudhary, Ms Chetna Nayantara Rai, Ms Umang Motiyani, Ayush Agarwal, Mrs Sanjanthi Sajan Poovayya, Ms Falguni Gupta, Ms Sanjanthi Sajan Poovayya, Ms Raksha Agarwal, Advs., Balbir Singh, Abhishek Malhotra, Sr. Advs., Karan Sachdev, Ms Nishtha Chaturvedi, Ms Shivali Shah, Ms Shruti Mandora, Advs., Shyam Gopal, AOR, Mihir Joshi, Tushar Hemani, Sr. Advs., Ms Vaibhavi Parikh, Sandeep Singhi, Shamik Bhatt, Advs., Ms Anushree Prashit Kapadia, AOR, Karan Talwar, Prahlad Gadipelli, Sandeep Sripada, Advs., Siddhant Buxy, Shaurya Sahay, AORs., Pranay S. Chitale, Ms Smiti Verma, Ms Beleena Biju, Advs., Anand Varma, AOR, Ms Apoorva Pandey, Ms Adyasha Nanda, Advs., M/S. Dharmaprabhas Law Associates, AOR, Awanish Kumar, Sarthak Nema, Vierat K. Anand, Kumar Shashank, Harish Nadda, Vikalp Singh, Advs., Ms Srishty Kaul, AOR, Vikram Nankani, Sr. Adv., Prithwiraj Choudhuri, Rajendra Barot, Suresh Varanasi, Dhirajkumar Totala, Sagnik Chatterjee, Ms Harsha Uppal, Ms Gunjan Pandey, Ajay Raj, Rohan Satija, Advs., Ms Sonali Jain, AOR, Jay Sayta, Akshat Gupta, Advs., Ms Yoothica Pallavi, AOR, Jay Satya, Advs. Rajat Mittal, AOR, Kumar Sambhav, Suprateek Neogi, Advs., N. Venkataraman, A.S.G., Gurmeet Singh Makker, AOR, Rupesh Kumar, Annirudh Sharma-ii, Udai Khanna, V.C. Bharathi, Chitvan Sinhal, Advs. for the Petitioner.
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Dhruv Mehta, Sr. Advs., Ms Pritha Srikumar Iyer, AOR, Pradeep Nayak, Ms Anupama Hebbar, Sankeerth Vittal, Karan Gupta, Abhyudaya Shishodia, Advs., M/S. Plr Chambers And Co., AOR, Dr Abhishek Manu Singhvi, Sr. Adv., L. Nidhiram Sharma, Advs., Bhakti Vardhan Singh, AORs, Neeraj Kumar Srivastava, Adv., Sahil Bhalaik, AORs, Tushar Giri, Siddharth Anil Khanna, Ritik Arora, Shivam Mishra, Gowtham Polanki, Ms Gulshan Jahan, Advs., Ms Madhumita Bhattacharjee, AOR, Nikhil Goel, Raj Singh Rana, A.A.Gs., Akshay Amritanshu, AOR, Ms Drishti Saraf, Ms Pragya Upadhyay, Ms Siddhi Gupta, Naveen Goel, Ninad Laud, Zubin Dash, Ms Ishani Shekhar, Advs., Dcosta Ivo Manuel Simon, AOR, Prastut Mahesh Dalvi, AOR, Aadarsh Kumar, Adv. for the Respondent.
Facts of the Case
Earlier, the Honorable High Court in the main petition has held that online/offline/physical/electronic/digital Rummy games and also other games, played with or without stakes on assessee’s Mobile App being substantially and preponderantly games of skill and not of chance, are not covered within expression ‘betting and gambling’ appearing in Entry 6 of Schedule III to Central Goods and Services Tax Act, 2017.
Supreme Court Held
The revenue challenged the order before the Apex Court. The Apex Court noted that the High Court held that a game of skill played with or without stakes is not gambling and not taxable. The Honorable Supreme Court has directed the stay on further proceedings of show cause notices issued to the online gaming companies till the final disposal of main matter and also directed to list this matter for final disposal on 18.3.2025. Thus, 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.
List of Cases Reviewed
- Gameskraft Technologies (P.) Ltd. v. Directorate General of Goods Services Tax Intelligence [2023] 150 taxmann.com 252 (Karnataka), Matter posted for hearing.
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