Authority: Supreme Court of India
Order Date: 14 July 2026
Case Overview
- Petitioners: Fanmade11 Fantasy Sports Private Limited (Petitioner) vs. Union of India & others (Respondents).
- Writ Petition (Civil) No.153/2026 sought: (a) quash Show Cause Notice (SCN) No.1204/2025‑26 dated 30 September 2025; (b) interim stay of proceedings initiated under the SCN; (c) any other appropriate relief.
- Parallel Writ Petition (Civil) No.174/2026 sought: quash SCN dated 31 July 2024, declare related GST proceedings ultra vires, and set aside Notification No.3/2018‑C and Notification No.30/ST‑2.
- Relief sought also included mandamus against Respondents and declaration that Rule 31A(3) of GST Rules and the cited notifications violate constitutional provisions and GST Act sections.
- The petitioner argued that despite an interim order prohibiting coercive steps, the Assessing Officer proceeded, issuing a final assessment of Rs 6.3 crore.
- The Court referenced its recent judgment in Directorate General of GST Intelligence & Ors. vs. Gameskraft Technologies Private Limited & Ors. (Civil Appeals Nos.8241‑8244 of 2026, dated 27 May 2026), indicating that merits need not be adjudicated here.
- Counsel for petitioner included senior counsel Dr. S. Muralidhar and a team of advocates; Respondents were represented by the Union of India.
Final Outcome
- The Court disposed of Writ Petition No.153/2026, directing the petitioner to approach the Assessing Officer and, if aggrieved by any final assessment, to file a statutory appeal under the GST Act.
- For Writ Petition No.174/2026, the Court held that a final assessment has already been passed; the petitioner may now prefer an appeal within four weeks, raising all contentions including re‑valuation and pre‑deposit.
- Both petitions and any pending applications were ordered disposed of.
Topics: GST, Judicial Review, Tax Assessment