Directorate General of GST Intelligence (Hqs) & Ors Vs Gameskraft Technologies Pvt Ltd & Ors [2026 INSC 595]
The dispute emanates from a series of show cause notices issued by the Directorate General of GST Intelligence (DGGI) for the period 2017–2022, alleging significant short payment of GST by online gaming platforms, including Gameskraft. The Department sought to classify the activities of such platforms as “betting and gambling” involving actionable claims, thereby triggering a substantially higher tax liability.