Category: Constitution

Constitution of India — Articles 246A, 366(12), 366(12A), 265 — Central Goods and Services Tax Act, 2017 (CGST Act) — Sections 2(1), 2(31), 2(52), 7, 9, 15 — Central Goods and Services Tax Rules, 2017 — Rules 31A, 31B, 31C — Schedule III, Entry 6 — Actionable claims arising from betting and gambling — Constitutional validity of levy of GST — Legislative competence of Parliament — Whether online gaming, fantasy sports and casino transactions involve betting and gambling — Whether actionable claims arise therefrom — Valuation of taxable supply.

2026 INSC 595 SUPREME COURT OF INDIA DIVISION BENCH DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND OTHERS Vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND OTHERS ( Before :…

Betting and Gambling — Essential ingredients — The essential element of “betting and gambling” lies in staking money or money’s worth upon uncertain outcomes — The character of betting and gambling does not depend exclusively upon whether the underlying activity is a game of skill or a game of chance, but upon the existence of stakes placed upon uncertain future contingencies — Consequently, even where the underlying activity involves substantial elements of skill, once participation is conditioned upon staking money or money’s worth upon uncertain outcomes, the resulting transaction acquires the character of betting and gambling within the framework of the GST legislation — Accordingly, online gaming activities, including fantasy sports and other games played on digital platforms involving staking upon uncertain outcomes, constitute betting and gambling for purposes of the GST framework.

2026 INSC 595 SUPREME COURT OF INDIA DIVISION BENCH DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND OTHERS Vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND OTHERS ( Before :…

SIR ::: Constitution of India, 1950 — Article 324 — Representation of the People Act, 1950 — Sections 21(3) — Electoral Rolls — Special Intensive Revision (SIR) — Election Commission of India (ECI) has power to conduct SIR — Commission’s authority under Article 324 operates in conformity with valid law made by Parliament, but parliamentary legislation cannot extinguish Commission’s constitutional function — ECI’s powers supplement law where necessary but cannot override express statutory prohibition — SIR exercise was not in direct conflict with RP Act and 1960 Rules — Exercise subserves constitutional goal of free and fair elections.

2026 INSC 564 SUPREME COURT OF INDIA DIVISION BENCH ASSOCIATION FOR DEMOCRATIC REFORMS AND OTHERS Vs. ELECTION COMMISSION OF INDIA AND OTHERS ( Before : Surya Kant, CJI. and Joymalya…

Constitution of India, 1950 — Articles 21, 32, 226 — Illegal detention — Definition — Illegal detention may be defined as the deprivation of liberty by the State without lawful authority or in violation of provisions of the Constitution — It involves actual custody such that the individual is not free to leave — The detention must lack a valid legal basis, including situations where authority is void or expired — Even where a law permits detention, it becomes illegal if the procedure followed is not just, fair and reasonable, including failure to observe essential safeguards — Also covers situations where the power to detain is exercised arbitrarily, for an improper purpose, or in bad faith.

2026 INSC 599 SUPREME COURT OF INDIA DIVISION BENCH DAUDAYAL Vs. THE STATE OF RAJASTHAN AND OTHERS ( Before : Sanjay Karol and Augustine George Masih, JJ. ) Criminal Appeal…

Constitution of India, 1950 — Article 21 — Right to Livelihood and Dignity — Prolonged non-payment of salaries and retiral dues of employees of State-owned Corporations led to severe humanitarian consequences, including destitution and even suicides, impacting the right to livelihood and dignity guaranteed under Article 21 of the Constitution.

2026 INSC 607 SUPREME COURT OF INDIA DIVISION BENCH BIHAR STATE ARDH SARKARI ARAJPATI KARAMCHARI MAHA SANGH AND OTHERS Vs. STATE OF BIHAR AND OTHERS ( Before : Vikram Nath…

Constitution of India, 1950 — Article 32 — Criminal Procedure Code, 1973 (CrPC) — Sections 154, 173 — Clubbing/Transfer of FIRs — Multiple FIRs registered against petitioners in different jurisdictions arising from same set of transactions relating to a real estate project — Held, multiplicity of FIRs and parallel investigations on same facts leads to avoidable multiplicity of proceedings, conflicting findings and serious prejudice to the accused — Principle laid down in T.T — Antony v — State of Kerala, (2001) 6 SCC 181, that there cannot be multiple FIRs for the same occurrence or transaction, squarely applies — FIR No. 30/2019 (EOW, Delhi) directed to be transferred and clubbed with FIR No. 439/2024 (Gurugram, Haryana) for investigation — Blanket direction restraining coercive steps in future FIRs declined, but petitioners permitted to avail remedies in law if future FIRs are based on the same transaction.

2026 INSC 509 SUPREME COURT OF INDIA DIVISION BENCH AMIT KATYAL AND ANOTHER Vs. STATE OF HARYANA AND ANOTHER ( Before : Pankaj Mithal and Prasanna B. Varale, JJ. )…

Unlawful Activities (Prevention) Act, 1967 — Section 43-D(5) — Bail — Constitutional Courts’ power to grant bail — The Supreme Court reiterated that statutory restrictions on bail under the UAP Act do not oust the power of constitutional courts to grant bail on grounds of violation of fundamental rights, particularly the right to a speedy trial under Article 21 of the Constitution — The Court emphasized that the rigors of Section 43-D(5) can “melt down” when there is no likelihood of trial completion within a reasonable time and the period of incarceration is substantial.

2026 INSC 503 SUPREME COURT OF INDIA DIVISION BENCH SYED IFTIKHAR ANDRABI Vs. NATIONAL INVESTIGATION AGENCY, JAMMU ( Before : B.V. Nagarathna and Ujjal Bhuyan, JJ. ) Criminal Appeal No….of…

Constitution of India, 1950 — Article 142 — Extraordinary powers of Supreme Court — Directions issued by Supreme Court cannot supplant substantive law or disregard express statutory provisions unless necessary for complete justice, considering public policy and balancing equities. [Paras 50-54] – Stray Dog Management — Public Safety vs. Animal Welfare — Supreme Court must strike a balance between public safety under Article 21 and humane treatment of stray animals, prioritising human life and safety

2026 INSC 506 SUPREME COURT OF INDIA FULL BENCH IN RE: “CITY HOUNDED BY STRAYS, KIDS PAY PRICE” ( Before : Vikram Nath, Sandeep Mehta and N.V. Anjaria, JJ. )…

Service Matters

Administrative Law — Fairness and Consistency in Public Employment — Courts examine executive action for conformity with constitutional standards, especially when the State has long relied on certain workers — Courts scrutinize the manner of discretion, not just the outcome, to ensure actions are reasoned, non-arbitrary, and constitutional.

2026 INSC 523 SUPREME COURT OF INDIA DIVISION BENCH SUKHENDU BHATTACHARJEE AND OTHERS Vs. THE STATE OF ASSAM AND OTHERS ( Before : Vikram Nath and Sandeep Mehta, JJ. )…

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