Delta Corp Limited Thr. Its Auth. Rep. Manoj Jain vs. Union Of INDIA, Thr. The Joint Secretary And 3 Ors
Held
The Court noted the respondents' commitment to conduct adjudication strictly in accordance with law and the Supreme Court's *Gameskraft* judgment. In light of this, the petitioners sought to withdraw their petition, which was then dismissed as withdrawn.
Facts
The petitioners challenged adjudication proceedings, and the High Court sought clarification from respondents on whether they would follow Section 31(c) of the GST Rules and a Supreme Court judgment in *Gameskraft* for adjudication. The respondents filed an affidavit confirming adherence to the Supreme Court's directions.
Key Issues
The core issue was whether the GST authorities would conduct adjudication proceedings against the petitioners in line with the Supreme Court's judgment in *Gameskraft* and Section 31(c) of the GST Rules.
Sections Cited
Section 31(c) of the GST Rules
AI-generated summary — verify with the full judgment below
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 7th September, 2026
10 WP 286 2025 P.C.
In terms of the order dated 21.07.2026, the Respondents were granted time to take instruct
The judgment continues below.
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