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GOLDEN PEACE INFRASTRUCTURE PVT. LTD. & ANOTHER vs. THE ASSISTANT STATE TAX OFFICER & OTHERS
(Supreme Court)

Hon'ble Judges:

J.B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
Parag Rao
Guruprasad Naik
Ishani Shekhar
Res. Counsel
---

Petitioner / Applicant

GOLDEN PEACE INFRASTRUCTURE PVT. LTD. & ANOTHER

Respondent THE ASSISTANT STATE TAX OFFICER & OTHERS
Court

SC (Supreme Court)

Date Jan 22, 2025
Order No.

Writ Petition(s)(Civil) No(s). 50/2025, 51/2025 and 52/2025

Citation

2025(1) TAXREPLY 12553

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ORDER

ORDER 1. By these writ petitions, the petitioners seek quashing of the show cause notices issued by the State Tax Officer and the Office of the Commissioner of Commercial Taxes, Goa to the extent it raises a demand for alleged short-payment of goods and service tax for the financial year 2017-2018 with interest and penalty thereupon by, inter alia, considering the entire sum of monies bet upon by the customers of the casino as being the total value of the supply undertaken by the petitioner. 2. This Court on 10-1-2025 passed the following Order in Special Leave to Appeal (C) Nos.19366-19369/2023 and other connected matters which reads thus:- “These batch of writ petitions those matters that stood transferred to this Court from different High Courts and few matters which were directly filed before this Court. The main matter is SLP (C) Nos.19366-19369/2023 titled “Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. Vs. Gameskraft Techno....

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