Insights
Gameskraft technologies private limited v. directorate general of goods and service tax intelligence & others
May 17, 2023In our recent Tax update, we discuss the judgement of the Hon’ble High Court of Karnataka dated 11 May 2023 pertaining to the Writ Petition arose out of a Show Cause Notice dated 23 September 2022, issued by the Directorate General of Goods and Service Tax Intelligence (hereinafter “the Authority”) to Gameskraft Technologies Private Limited (hereinafter “Gameskraft”) under Section 74(5) of the Central Goods and Service Tax Act, 2017 (hereinafter “CGST Act”).
The authors deliberate on various facts of the case, issue that arose before the Karnataka High Court, Contention of the Revenue Authority and ruling of the Karnataka High Court where the court quashed the show cause notice issued to Gameskraft and held that the same was void abinitio and without merit.
