Fanmade11 Fantasy Sports Private Limited Vs Union of India & Ors. (Supreme Court of India)
The Supreme Court considered two writ petitions filed under Article 32 of the Constitution challenging proceedings initiated under the GST laws.
In the first petition, the petitioner sought quashing of Show Cause Notice No. 1204/2025-26 dated 30.09.2025, an interim stay on the proceedings initiated through the show cause notice, a direction restraining the adjudicating authority from passing any order pending disposal of the writ petition, and other appropriate reliefs.
The Supreme Court observed that, in view of its recent judgment in Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. versus Gameskraft Technologies Private Limited and Ors. etc. (Civil Appeal Nos. 8241–8244 of 2026 etc.) dated 27.05.2026, it was unnecessary to adjudicate the writ petition on merits. The Court held that the petitioner should appear before the Assessing Officer and, if aggrieved by any final order of assessment, could avail the statutory appellate remedy provided under the relevant Act. Accordingly, the writ petition was disposed of, and pending applications, if any, were also disposed of.
The Supreme Court also dealt with Writ Petition (Civil) No. 174 of 2026, in which the petitioner sought quashing of a show cause notice dated 31.07.2024, declaration that the proceedings culminating in the notice were contrary to law, prohibition against recovery proceedings, declarations that Rule 31A(3) of the GST Rules was ultra vires Articles 246 and 366(12A) of the Constitution and Sections 7, 9 and 15 of the GST Act, and that Notification No. 3/2018-Central Tax dated 23.01.2018 and Notification No. 30/ST-2 dated 25.01.2018 were ultra vires Sections 15 and 164 of the GST Act.
