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 Hon’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 Consequently, and in view of the statement made in the affidavit, the Petition is dismissed as withdrawn.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.
Page 3 of 3 7th September, 2026 Signed by: SHAKUNTALA ZALMI Designation: Personal Assistant Date: 07/09/2026 17:04:07