Supreme Court of India
Fanmade11 Fantasy Sports (P.) Ltd. v. Union of India
WRIT PETITION(CIVIL) NO. 153 OF 2026
The ruling in brief
Where writ petition challenging SCN was rendered unnecessary in view of Supreme Court's decision in Gameskraft Technologies, assessee was relegated to appear before Assessing Officer and avail statutory appeal against any adverse assessment order GST : Where final assessment order was passed despite interim protection against coercive action, since statutory remedy of appeal had become available, assessee was relegated to appellate authority with liberty to raise all contentions including revaluation and pre-deposit
Provisions considered
Section 9 of Central Goods and Services Tax Act, 2017 - Article 32 of Constitution of India, 1950
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