- Status
- Judgment entered (judgment)
- As of
- 27 May 2026 · read from the court record
- Court
- High Court of Bombay (Criminal PIL); Supreme Court of India (Criminal Appeal No. 2933 of 2026) · Supreme or high court
- Docket
- Criminal PIL Stamp No. 22 of 2019 (Bombay HC, judgment 30.04.2019); SLP (Crl.) Diary No. 42282 of 2019 = SLP (Crl.) No. 2213 of 2020 (State of Maharashtra; notice and stay 06.03.2020); Criminal Appeal No. 2933 of 2026 (SC); SLP (Crl.) Diary No. 43346 of 2019 (Sachar) and SLP (Crl.) Diary No. 41632 of 2019 (Union) dismissed 13.12.2019; M.A. No. 502 of 2020 dismissed 31.01.2020
- Judge
- Supreme Court: J.B. Pardiwala and R. Mahadevan JJ (2026)
- Filed
- 2019
- Type
- Appeal, gambling tax litigation
- Money
- No settlement fund or award on record
- Payout
- No payout exists as of 14 Nov 2026
Status words follow the court record: a complaint states one side's allegations, only the court's orders decide anything. Filing a settlement claim is always free.
What this case is about
On 30 April 2019 the Bombay High Court dismissed a criminal PIL alleging that Dream11 runs illegal betting and evades GST, holding fantasy sports a game of skill and the prize pool outside taxable supply. The Supreme Court dismissed the petitioner's and Union's SLPs on 4 October and 13 December 2019 but on 6 March 2020 issued notice and stayed the judgment on the State of Maharashtra's SLP because the Union and State had not been heard. On 27 May 2026 the Supreme Court allowed the criminal appeal to the extent the High Court had held the transactions outside taxable supply, as part of the 28% GST batch.
What this case is about
Gurdeep Singh Sachar v Union of India and others is a criminal public interest litigation (Criminal PIL Stamp No. 22 of 2019) against Dream 11 Fantasy Private Limited, decided by the Bombay High Court on 30 April 2019 and by the Supreme Court of India in Criminal Appeal No. 2933 of 2026. It is part of the gambling tax litigation tracked here.
The petitioner alleged that Dream11 runs illegal gambling under the guise of fantasy sports and evades GST under the CGST Act 2017 and Rule 31A of the CGST Rules. The High Court dismissed the PIL, holding fantasy sports a game of skill and the prize pool outside taxable supply.
Who is covered
The petitioner is Gurdeep Singh Sachar. The State of Maharashtra and the Union of India appeared as appellants in the Supreme Court, and Dream 11 Fantasy Private Limited is the respondent. The Bench was Justices J.B. Pardiwala and R. Mahadevan.
The GST holding bears on how fantasy-sports operators are taxed. More on the company is in the page on Dream 11 Fantasy Private Limited lawsuits.
Is there a payout?
No payout exists in this case. It is a public interest petition about criminal law and tax, with no settlement fund, no class and no claim process in the record.
What the court decided
On 27 May 2026 the Supreme Court allowed Criminal Appeal No. 2933 of 2026 to the extent that the High Court had held the transactions outside taxable supply. Para 86.4 sets aside the Bombay judgment of 30 April 2019 on that point. The appeal was decided as part of the 28% GST batch.
The route to that result was long. The Supreme Court dismissed the petitioner's and the Union's special leave petitions (SLPs) on 4 October 2019 and 13 December 2019.
On 6 March 2020 it issued notice and stayed the High Court judgment on the State of Maharashtra's SLP, because the Union and the State had not been heard.
As of 14 November 2026 the status is judgment. The record shows no later step.
Why it matters
The ruling is a precedent on the GST treatment of fantasy-sports prize pools. A 2019 holding that the prize pool was outside taxable supply no longer stands to that extent.
The Gameskraft batch of 28% GST cases belongs to the same line, and readers can see how settlement money is treated for tax in the guide on whether gambling settlement payments are taxable.
Questions people ask
Did the Supreme Court rule Dream11 is gambling?
The record shows the Supreme Court allowed the appeal only to the extent of the High Court's GST holding, that the transactions were outside taxable supply. This page does not report a ruling on gambling beyond that point.
What happened to the 2019 High Court judgment?
The Bombay High Court dismissed the PIL on 30 April 2019. The Supreme Court stayed that judgment on 6 March 2020 and, on 27 May 2026, set it aside to the extent of the GST holding (para 86.4).
Can players claim money from this case?
No. No claim process exists. Filing a settlement claim is free where a claim exists, but this case has no fund for players.
Related cases
- Varun Gumber v Union Territory of Chandigarh: a related Indian court matter, status dismissed.
- Ravindra Singh Chaudhary v Union of India: a Supreme Court special leave petition, status dismissed.
- DGGI v Gameskraft (28% GST batch): the Supreme Court GST batch this appeal was decided with, status judgment.
Who is involved
Plaintiffs: Gurdeep Singh Sachar (PIL petitioner); State of Maharashtra and Union of India (appellants in the Supreme Court)
| Defendants | Dream 11 Fantasy Private Limited |
|---|---|
| Judge | Supreme Court: J.B. Pardiwala and R. Mahadevan JJ (2026) |
| Claims |
|
Is there a payout?
No payout exists in this case as of 14 Nov 2026.
What happens next
No future date is on the record we hold. The case is closed on the record we hold; later appeals or enforcement steps would be added here.
Timeline
2 dated steps on record, oldest first. Future dates come from court notices and can move.
| Date | Event |
|---|---|
| 2019 | Filed |
| 27 May 2026 | Judgment entered |
Documents and sources
2 primary sources (court file, administrator notice, regulator) and 0 secondary. Press is supporting evidence only.
- Court document: verdictum.in
| What it supports | Source | Type | Retrieved |
|---|---|---|---|
| Criminal PIL Stamp No. 22 of 2019; judgment 30.04.2019; SLPs dismissed 04.10.2019 and 13.12.2019; stay 06.03.2020; Criminal Appeal No. 2933 of 2026 allowed on the GST point 27.05.2026 | verdictum.in | primary | 14 Nov 2026 |
| cause title: 'CRIMINAL APPEAL NO. 2933 OF 2026 [ARISING OUT OF SLP (CRL) NO. 2213 OF 2020]'; paras (b)-(d) list the 2019 SLPs and dates; para 86.4 sets aside the Bombay judgment of 30.04.2019 to the extent it held the transactions outside taxable supply; official copy of 2026 INSC 595: Criminal PIL Stamp No. 22 of 2019, Bombay HC judgment 30.04.2019, stay 06.03.2020 in SLP (Crl.) Diary No. 42282 of 2019, Criminal Appeal No. 2933 of 2026 allowed 27.05.2026 to the extent of the GST holding (para 86.4) | api.sci.gov.in | primary | 14 Nov 2026 |
Related cases
3 cases in the record share parties, claims or a settlement with this one.
| Case | Court | Status |
|---|---|---|
| Varun Gumber (Dream11 fantasy sports is skill, 2017) | High Court of Punjab and Haryana (single judge); SLP and review dismissed by the Supreme Court of India | Dismissed |
| Rajasthan fantasy sports cases (2020) and Avinash Mehrotra SLPs | High Court of Rajasthan at Jaipur; Supreme Court of India | Dismissed |
| Supreme Court upholds 28% GST on full stakes (27 May 2026) | Supreme Court of India (J.B. Pardiwala and R. Mahadevan JJ) | Judgment entered |
Last checked against the sources on 14 Nov 2026. Found an error? Tell us and we correct the record with a dated note.