Authority: High Court of Bombay at Goa
Order Date: 7 September 2026
Case Overview
- Petitioners: Delta Corp Limited, Delta Pleasure Cruise Company Pvt. Ltd., and Highstreet Cruises and Entertainment Pvt. Ltd., each represented by Manoj Jain, filed Writ Petition Nos. 286, 292 and 296 of 2025 respectively against the Union of India (Joint Secretary and others).
- The petitions sought relief concerning the applicability of Section 31(c) of the GST Rules, invoking directions from the Supreme Court judgment dated 27 May 2026 in Director General of GST Intelligence (HQS) & Ors. v. Gameskraft Technologies Private Ltd. & Ors. (Civil Appeals Nos. 8241‑8244 of 2026).
- On 21 July 2026, the Court directed the respondents to file an affidavit indicating whether they would proceed based on the aforementioned GST provision.
- Respondent Nos. 2 and 3 filed the affidavit, stating in paragraph 4 that the adjudication would be conducted strictly in accordance with the Supreme Court judgment of 27 May 2026.
- Following this affidavit, counsel for the petitioners, Mr. Parag Rao, moved to withdraw the writ petitions, indicating no further relief would be pursued.
Final Outcome
- The Court accepted the withdrawal and dismissed Writ Petition Nos. 286, 292 and 296 of 2025 as withdrawn.
Topics: GST Litigation, Court Order