Suppl.
Listed On:
06-05-2025
Court No.: 13
Item No.: 42

SUPREME COURT OF INDIA

CIVIL ORIGINAL JURISDICTION

WRIT PETITION (CIVIL) NO. 000467-000467/2025

Process Id: 557/2025

M/S. FIRST GAMES TECHNOLOGY PRIVATE LIMITED and another ... Petitioner(s)
VERSUS
UNION OF INDIA and others ... Respondent(s)
OFFICE REPORT OF FRESH CASE
1. This Writ Petition has been filed by Mr. RAJAT MITTAL Advocate on-Record on 03-05-2025, praying therein as under:

"A. Issue a writ of and/or in the nature of Certiorari to quash the Show Cause Notice F. No. DGGI / INV / GST / 542 / 2023-Gr C dated 9 April 2025 and received on 28 April 2025 along with DRC-01 received on the portal on 29 April 2025;

B. Issue a writ of and/or in the nature of Certiorari thereby striking down Section 15(5) of the Central Goods and Services Tax Act, 2017 and Section 15(5) of the Uttar Pradesh Goods and Services Tax Act, 2017 as unconstitutional and violative of Articles 246A and 366 (12) of the Constitution of India and Section 15(1) of the Central Goods and Services Tax Act, 2017

C. Issue a writ of and/or in the nature of a Certiorari or in the nature of any other writ for striking down Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 and Rule 31A(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017 as ultra vires Sections 2(31), 7, 9 and 15 of the Central Goods and Services Tax Act, 2017 read with Uttar Pradesh and Services Tax Act, 2017

D. Issue a writ of and/or in the nature of a Certiorari or in the nature of any other writ for striking down provisions of the CGST Act, the CGST Rules and Notifications there under along with corresponding provisions of the UPGST Act, the UPGST Rules and Notifications thereunder, to the extent they purport to levy tax on betting and gambling in exercise of legislative power under Article 246 of the COI, due to lack of legislative competence

E. Costs of and incidental to this application

Interim Relief

A. Issue a writ of and / or in the nature of Prohibition thereby restricting the Respondents or its officers / sub-ordinates from taking any coercive action against the Petitioners

B. Issue a writ of and / or in the nature of Prohibition there by restricting the Respondents from adjudicating the Impugned SCN pending final disposal of this writ petition"


2. The Advocate on-record for the petitioner/appellant has also filed following document(s)/ Interlocutory application(s):
S.No. Application No. Description of Document Filing date Verification Status Page No.
No Information Available

3. The similarity found in the present case is based on:
S.No. Diary No. Case No. Cause Title Status Remarks
1
 30797/2023 SLP(C) No. 019366 - 019369 / 2023
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND ORS vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND ORS
Pending (refer to annexure p-2 at page no. 227-229) and listed on 06.05.2025, Court no.13, item no. 47
referred to listing proforma & p-8 @similar issue
2
 8394/2024 T.P.(C) No. 000755 - 000781 / 2024
UNION OF INDIA AND ORS vs. DELTATECH GAMING LIMITED AND ANR
Allowed on 05.04.2024 (refer to annexue p-6 at page no. 235-240)
referred to p-6 @similar issue
5. The writ petition along with the application(s) above mentioned is listed before the Hon'ble Court with this Office Report.

DATE: 05-05-2025

ASSISTANT REGISTRAR

Copy to :-

1
Mr. Rajat Mittal , Advocate