Bombay High Court

DELTA CORP LIMITED THR. ITS AUTH. REP. MANOJ JAINversusUNION OF INDIA, THR. THE JOINT SECRETARY AND 3 ORS

Disposal: Withdrawn

Holding

The petition is dismissed as withdrawn.

Summary

The petitioners, Delta Corp Ltd., Delta Pleasure Cruise Co. Pvt. Ltd., and Highstreet Cruises & Entertainment Pvt. Ltd., filed writ petitions challenging the Union of India's decision to proceed with adjudication under Section 31(c) of the GST Rules, invoking a Supreme Court direction in the Gameskraft Technologies case. The respondents filed an affidavit stating they would conduct the adjudication strictly in accordance with that Supreme Court judgment. In light of the respondents' affidavit, the petitioners, through counsel Mr. Parag Rao, elected to withdraw the petitions and did not pursue the reliefs sought. The Court recorded the withdrawal and dismissed the petitions as withdrawn. Consequently, no substantive ruling on the merits of the Section 31(c) issue was made.

Issues considered

Whether the GST authority can proceed with adjudication against the petitioners under Section 31(c) of the GST Rules in conformity with the Supreme Court's direction in Director General of GST Intelligence v. Gameskraft Technologies.

Legislation cited

GST Rules — s. 31(c)

Subjects

GST
Section 31(c)
Writ Petition
Withdrawal
Supreme Court Direction
Adjudication

Judgment

                              10 WP 286 2025

   siddhi

            IN THE HIGH COURT OF BOMBAY AT GOA
            WRIT PETITION NO.286 OF 2025
                       WITH
 WRIT PETITION NO.292 OF 2025, WRIT PETITION NO.296 OF
                         2025
                  WRIT PETITION NO.286 OF 2025
DELTA CORP LIMITED THR. ITS AUTH.
REP. MANOJ JAIN                              ... PETITIONER
  Versus
UNION OF INDIA, THR. THE JOINT
SECRETARY AND 3 ORS                          ... RESPONDENTS
                              WITH
                   WRIT PETITION NO.292 OF 2025
DELTA PLEASURE CRUISE COMPANY PVT.
LTD., THE. ITS AUTH. REP. MANOJ
JAIN                                          ... PETITIONER
  Versus
UNION OF INDIA, THR. THE JOINT
SECRETARY AND 3 ORS                                 ... RESPONDENTS

                            WITH
                  WRIT PETITION NO.296 OF 2025
HIGHSTREET CRUISES AND
ENTERTAINMENT PVT. LTD., THR. ITS
AUTH. REP. MANOJ JAIN                        ... PETITIONER
  Versus
UNION OF INDIA, THR. THE JOINT
SECRETARY AND 3 ORS                                 ... RESPONDENTS

Mr. Parag Rao (Through V.C.) with Mr. Rajendra Barot, Mr.
Suresh Varanasi, Mr. Dhirajkumar Totala, Mr. Harsha Uppal and
Mr. Akhil Parrikar, Advocates for the Petitioner.
Ms. Asha Desai for Respondent Nos. 2 and 3.

                  CORAM:- VALMIKI MENEZES &
                          AMIT S. JAMSANDEKAR, JJ.
                  DATED :- 7th September, 2026


                                 Page 1 of 3
                              7th September, 2026
                                 10 WP 286 2025


P.C.
1.     In terms of the order dated 21.07.2026, the Respondents were
granted time to take instructions and file an affidavit as to whether
they would proceed on the basis of provision under Section 31(c)
of the GST Rules, in accordance with the directions issued by the
Honâ€™ble Supreme Court in its order dated 27.05.2026 in the
case of Director General of Goods and Services Tax Intelligence
(HQS) & Ors. V/s Gameskraft Technologies Private Ltd. & Ors. in
Civil Appeal Nos(s). 8241-8244 of 2026 arising out of SLP(C)
Nos. 19366-19369 of 2023.


2.     The affidavit of reply of Respondent Nos. 2 and 3 has been
placed on record, in which at Para 4 the Authority has stated that
the Authority would proceed with the adjudication proceeding in
respect of the Petitioner and conduct the same strictly in
accordance with law and following judgment dated 27.05.2026 in
the case of Director General of Goods and Services Tax
Intelligence (HQS) & Ors. V/s Gameskraft Technologies Private
Ltd. & Ors. in Civil Appeal Nos(s). 8241-8244 of 2026 arising out
of SLP(C) Nos. 19366-19369 of 2023.


3.       In view of this statement recorded at para 4 of the
aforementioned affidavit, on instructions, the learned counsel Mr.
Parag Rao seeks to withdraw this Petition and does not press for
the reliefs therein.

                                    Page 2 of 3
                                 7th September, 2026
                                                        10 WP 286 2025




                      4.          Consequently, and in view of the statement made in the
                      affidavit, the Petition is dismissed as withdrawn.



                        AMIT S. JAMSANDEKAR, J.                    VALMIKI MENEZES, J.




Signed by: SHAKUNTALA ZALMI
Designation: Personal Assistant
                                                           Page 3 of 3
Date: 07/09/2026 17:04:07
                                                        7th September, 2026

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