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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.

Quashing of criminal complaint – gap of more than four years between the initial investigation and the filing of the complaint, and even after lapse of substantial amount of time, no evidence has been provided to sustain the claims in the complaint – law, must always ensure that frivolous cases do not pervert the sacrosanct nature of the law – Criminal complaint quashed

SUPREME COURT OF INDIA DIVISION BENCH HASMUKHLAL D. VORA AND ANOTHER — Appellant Vs. THE STATE OF TAMIL NADU — Respondent ( Before : Krishna Murari and S. Ravindra Bhat,…

(CrPC) – Section 427 – there must be a specific direction or order by the court that the subsequent sentence to run concurrently with the previous sentence.rule is that where there are different transactions, different crime numbers and cases have been decided by the different judgments, concurrent sentence cannot be awarded under Section 427 Cr.P.C

SUPREME COURT OF INDIA DIVISION BENCH IQRAM — Appellant Vs. THE STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Pamidighantam Sri…

Multiple dying declarations – in case the court comes to the conclusion that the dying declaration is true and reliable, has been recorded by a person at a time when the deceased was fit physically and mentally to make the declaration and it has not been made under any tutoring/duress/prompting; it can be the sole basis for recording conviction – In such an eventuality no corroboration is required

SUPREME COURT OF INDIA DIVISION BENCH RAJARAM — Appellant Vs. STATE OF MADHYA PRADESH AND OTHERS — Respondent ( Before : S. Ravindra Bhat and Sudhanshu Dhulia, JJ. ) Criminal…

HELD there may be an illegal residential colony , therefore, it cannot be believed that the respondent Nos. 1 and 2 original writ petitioners are in possession of the land in question and/or at the relevant time possession was not taken. Following (2020) 8 SCC 129 in case possession has been taken, compensation has not been paid then there is no lapse. Similarly, if compensation has been paid, possession has not been taken then there is no lapse. Writs dismissed

SUPREME COURT OF INDIA DIVISION BENCH GOVT OF NCT OF DELHI THROUGH SECRETARY, LAND AND BUILDING DEPARTMENT AND ANOTHER — Appellant Vs. RAM PRAKASH SEHRAWAT AND OTHERS — Respondent (…

Deficiency in service – way the issue was addressed by the Max Life Insurance Corporation following the information conveyed does fail, in our opinion, the test of Reasonable Conduct. HELD acts of Max Life Insurance Corporation amount to a clear case of deficiency of service and a non-bonafide conduct by the Max Life Insurance Corporation

SUPREME COURT OF INDIA DIVISION BENCH GOKAL CHAND (D) THR. LRS. — Appellant Vs. AXIS BANK LTD. AND ANOTHER — Respondent ( Before : K.M. Joseph and Hrishikesh Roy, JJ.…

Slump Sale Agreement – liability of the purchaser for the dues relating to activities and operations of the unit for the period anterior to 17.7.2010, could not therefore have been fastened on the appellant HELD that the liabilities for the transactions made prior to the sale agreement, are to be borne by the seller, U.P State Sugar Corporation .

SUPREME COURT OF INDIA DIVISION BENCH WAVE INDUSTRIES PVT. LTD. — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : K.M. Joseph and Hrishikesh Roy, JJ. )…

Service Matters

Service Law – whether the seniority of direct recruits who were recruited in the recruitment process which commenced in the relevant recruitment year but ended thereafter, can be fixed by following rotation of quota by interspacing them with the direct recruits of the same recruitment year who were promoted earlier during the same year? Matter placed before 5 judge bench

SUPREME COURT OF INDIA DIVISION BENCH HARIHARAN AND OTHERS — Appellant Vs. HARSH VARDHAN SINGH RAO AND OTHERS — Respondent ( Before : S. Abdul Nazeer and Abhay S. Oka,…

Death case – Motor Accident – the actual income should be computed @ Rs. 1,50,000/- per annum. Applying 40% towards future prospects, the total annual income (Rs. 1,50,000 + Rs. 60,000) amounts to 2,10,000 – With a 1/4th deduction (4 dependents), the annual loss of dependency ( 2,10,000 – 52,500) would be Rs. 1,57,500 – Applying a multiplier of 16, total loss of dependency (i.e., Rs. 1,57,500 x 16) is Rs. Rs. 25,20,000 – Filial and parental consortium have to be increased – Each of the children, and the mother of the deceased, is entitled to Rs. 40,000/- – Thus, the total amount payable towards filial and parental consortium is Rs. 1,20,000/- – Appellants are entitled to Rs. 25,20,000/- towards loss of dependency; and the three appellants being the children and mother of the deceased, are entitled to Rs. 40,000/- each towards filial and parental consortium – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH HARPREET KAUR AND OTHERS — Appellant Vs. MOHINDER YADAV AND OTHERS — Respondent ( Before : Krishna Murari and S. Ravindra Bhat, JJ. )…

(CrPC) – S 482 – (IPC) – S 420 – Quashing of Criminal Proceedings – Cheating – Forged signatures on sale deed – Civil remedy – if civil remedy is available and is in fact adopted, as has happened in the case on hand, the High Court should have quashed the criminal proceeding to prevent abuse of process of court – Criminal proceedings quashed –

SUPREME COURT OF INDIA DIVISION BENCH R. NAGENDER YADAV — Appellant Vs. THE STATE OF TELANGANA AND ANOTHERR — Respondent ( Before : S. Abdul Nazeer and J.B. Pardiwala, JJ.…

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