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Constitution of India, 1950 — List II, Entry 34 — “Betting and gambling” — Whether confined to games of chance — The expression “betting and gambling” in Entry 34 cannot be split to mean that the staking angle alone constitutes “betting” and the chance element alone constitutes “gambling” — Both betting and gambling involve the aspect of staking money on an uncertain outcome — Merely because the risk element is commonly perceived as “taking a chance”, it cannot mean the expression covers only games of chance — The expression is a set composite expression and cannot be rewritten by Courts to read as “betting on gambling” — Such a judicial rewriting would constitute a clear constitutional aberration — State of Bombay v. R.M.D. Chamarbaugwala, AIR 1957 SC 699 (RMDC-I) and R.M.D. Chamarbaugwala v. Union of India, AIR 1957 SC 628 (RMDC-II), explained and distinguished. 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. 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. Criminal Procedure Code, 1973 (CrPC) — Section 438 — Grant of Anticipatory Bail — Abuse of Authority by Law Enforcers — Supreme Court set aside the High Court’s order granting anticipatory bail to police officers accused of misusing their authority, extorting money, and causing stress to a citizen and his minor daughter — The Court emphasized that in cases where there is a clear abuse of authority by law enforcement officials, the normal presumptions applicable to ordinary accused persons may not apply, and greater caution is warranted — Observations made by the Supreme Court were held to be prima facie and not to govern the trial 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.

Constitution of India, 1950 — List II, Entry 34 — “Betting and gambling” — Whether confined to games of chance — The expression “betting and gambling” in Entry 34 cannot be split to mean that the staking angle alone constitutes “betting” and the chance element alone constitutes “gambling” — Both betting and gambling involve the aspect of staking money on an uncertain outcome — Merely because the risk element is commonly perceived as “taking a chance”, it cannot mean the expression covers only games of chance — The expression is a set composite expression and cannot be rewritten by Courts to read as “betting on gambling” — Such a judicial rewriting would constitute a clear constitutional aberration — State of Bombay v. R.M.D. Chamarbaugwala, AIR 1957 SC 699 (RMDC-I) and R.M.D. Chamarbaugwala v. Union of India, AIR 1957 SC 628 (RMDC-II), explained and distinguished.

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.

Motor Vehicles Act 1988 – Section 93 – Aggregation Licence – In terms of the first proviso to Section 93(1), the State Government, while issuing a licence to an aggregator, “may follow” the guidelines issued by the Central Government – Section 96 confers a rule making power on the State Government for implementing the provisions of Chapter V.

SUPREME COURT OF INDIA FULL BENCH ROPPEN TRANSPORTATION SERVICES PRIVATE LIMITED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI., Pamidighantam…

Citizenship Act 1955 – Section 7B – Rights of Overseas Citizens of India (OCI) – Entrance tests to medical courses – Impugned notification dated 04.03.2021 to be valid with specific prospective effect in view of the power available to respondent No.1 under Section 7B(1) of Act, 1955, keeping in perspective the wide ramification it may have in future also on the Indian diaspora and since it is claimed to be based on the policy decision of the Sovereign State.

SUPREME COURT OF INDIA DIVISION BENCH ANUSHKA RENGUNTHWAR AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : A.S. Bopanna and C.T. Ravikumar, JJ. )…

HELD Permitting a candidate to contest from more than one seat in a Parliamentary election or at an election to the State Legislative Assembly is a matter of legislative policy – It is a matter pertaining to legislative policy since, ultimately, Parliament determines whether political democracy in the country is furthered by granting a choice

SUPREME COURT OF INDIA FULL BENCH ASHWINI KUMAR UPADHYAY — Appellant Vs. UNION OF INDIA AND ANOTHER — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI., Pamidighantam Sri Narasimha…

HELD Storage Facility For Edible Oil Not Allowed Outside Port Area – As regards the pipelines which have been drawn, the appellants may approach the relevant District Coastal Zonal Management Authority within a period of one month from today. The District Coastal Zonal Management Authority will consider any application made in regard to the continued use of the pipeline and take a decision in accordance with law within a further period of six weeks from the date of the receipt of the application.

SUPREME COURT OF INDIA FULL BENCH K.T.V. HEALTH FOOD PRIVATE LIMITED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : K.M. Joseph, B.V. Nagarathna and J.B.…

Writ Petition – Alternative remedy – mere availability of an alternative remedy of appeal or revision, which the party invoking the jurisdiction of the high court under Article 226 has not pursued, would not oust the jurisdiction of the high court and render a writ petition “not maintainable”.

SUPREME COURT OF INDIA DIVISION BENCH M/S GODREJ SARA LEE LIMITED — Appellant Vs. THE EXCISE AND TAXATION OFFICER-CUM-ASSESSING AUTHORITY AND OTHERS — Respondent ( Before : S. Ravindra Bhat…

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