Online gaming companies including Flutter Entertainment, PokerStars India and Games24x7 have filed review petitions before the Supreme Court against its verdict upholding a 28% GST levy on the full face value of bets placed on real-money games, rather than only on the platform's commission. The ruling followed a 2023 clarificatory amendment treating online money gaming as akin to betting for GST purposes.
The dispute engages Article 246A (source of GST legislative power) and Article 265 (no tax without authority of law), since the core question is what the law actually permits to be taxed. The case reached the Supreme Court via consolidated writ petitions under Articles 226/32. The companies now invoke Article 137, the Court's narrow power to review its own judgments, distinct from an ordinary appeal.
Remember: review petitions succeed only on limited grounds—error apparent on record, new evidence, or analogous sufficient reason—reflecting Article 141's binding-precedent finality, and are usually decided by circulation without oral hearing.