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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.

Excise duty – Determination of value of goods – is deemed to be the ‘normal price’ of the goods that are ‘ordinarily sold’ in the course of business, and where the price is the ‘sole consideration’ for the transaction. It is only when this cannot be gleaned from the set of transactions available on record that we resort to Section 4(1)(b)

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ROHTAK — Appellant Vs. MERINO PANEL PRODUCT LTD. — Respondent ( Before : Surya Kant and J.B.…

Prohibition of employment of contract labour – In the absence of any notification under Section 10 of the CLRA Act and in the absence of any allegations and/or findings that the contract was sham and camouflage, both the Industrial Tribunal as well as the High Court have committed a serious error in reinstating the contesting respondents

SUPREME COURT OF INDIA DIVISION BENCH KIRLOSKAR BROTHERS LIMITED — Appellant Vs. RAMCHARAN AND OTHERS — Respondent ( Before : M.R. Shah and Hima Kohli, JJ. ) Civil Appeal Nos.…

C G and S T Act, 2017 – Ss 132(1)(a), (h), (k) and (l) read with Section 132(5) – Bail – Evasion of tax – in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic – Ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing – Bail granted.

SUPREME COURT OF INDIA DIVISION BENCH RATNAMBAR KAUSHIK — Appellant Vs. UNION OF INDIA — Respondent ( Before : A.S. Bopanna and Hima Kohli, JJ. ) Petition For SLP (Crl.)…

(CrPC) – S 319 – Power to summon additional accused – Whether the trial court has the power under S/319 of CrPC for summoning additional accused when the trial with respect to other co-accused has ended HELD the summoning order has to precede the conclusion of trial by imposition of sentence in the case of conviction. If the order is passed on the same day, it will have to be examined on the facts and circumstances of each case and if such summoning order is passed either after the order of acquittal or imposing sentence in the case of conviction, the same will not be sustainable.

SUPREME COURT OF INDIA FULL BENCH SUKHPAL SINGH KHAIRA — Appellant Vs. THE STATE OF PUNJAB — Respondent ( Before : S. Abdul Nazeer, B.R. Gavai, A.S. Bopanna, V. Ramasubramanian…

Pune Municipal Corporation and Anr. Vs. Harakchand Misirimal Solanki and Ors., (2014) 3 SCC 183 overruled by Indore Development Authority Vs. Manoharlal and Ors., (2020) 8 SCC 129 HELD The deemed lapse of land acquisition proceedings under Section 24(2) of the 2013 Act takes place where due to inaction of authorities for five years or more prior to commencement of the said Act,

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI — Appellant Vs. SUBHASH JAIN AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

ISRO Spy Case – While granting anticipatory bail to the respondents-accused, the High Court has neither considered the allegations against the respective accused nor the role played by them nor the position held by them at the time of registering the FIR in the year 1994 nor the role played by them during the investigation of Crime – Remanded

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL BUREAU OF INVESTIGATION — Appellant Vs. P.S. JAYAPRAKASH ETC. ETC. — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Criminal…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – The obligation to pay is complete by tendering the amount under Section 31(1). The landowners who had refused to accept compensation or who sought reference for higher compensation, cannot claim that the acquisition proceedings had lapsed under Section 24(2) of the 2013 Act.

SUPREME COURT OF INDIA DIVISION BENCH LAND ACQUISITION COLLECTOR (SOUTH), NEW DELHI AND ANOTHER — Appellant Vs. SURESH B. KAPUR AND OTHERS — Respondent ( Before : M.R. Shah and…

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