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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.

Land Acquisition Act, 1894 – The mode of taking possession under the 1894 Act and as contemplated under Section 24(2) is by drawing of inquest report/memorandum. Once award has been passed on taking possession under Section 16 of the 1894 Act, the land vests in State there is no divesting provided under Section 24(2) of the 2013 Act, as once possession has been taken there is no lapse under Section 24(2).

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

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – The provisions of Section 24(2) providing for a deemed lapse of proceedings are applicable in case authorities have failed due to their inaction to take possession and pay compensation for five years or more before the 2013 Act came into force, in a proceeding for land acquisition pending with the authority concerned as on 1-1-2014. The period of subsistence of interim orders passed by court has to be excluded in the computation of five years.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. MOHD. ZUBAIR AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24 applies to a proceeding pending on the date of enforcement of the 2013 Act i.e. 1-1-2014. It does not revive stale and time-barred claims and does not reopen concluded proceedings nor allow landowners to question the legality of mode of taking possession to reopen proceedings or mode of deposit of compensation in the treasury instead of court to invalidate acquisition.”

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

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – 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.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. SUDESH VERMA AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Constitution of India, 1950 – Articles 21 and 32 – Transfer of Criminal Trial to CBI Special Court, Andhra Pradesh to CBI Special Court, Hyderabad or CBI Special Court, New Delhi – Murder of former AP Minister – Considering the facts and circumstances, it cannot be said that apprehension on the part of the petitioners being daughter and wife of the deceased that there may not be a fair trial – justice is not to be done but the justice is seen to have been done also — Case transferred to Hyderabad – Appeal allowed

SUPREME COURT OF INDIA DIVISION BENCH SUNEETHA NARREDDY AND ANOTHER — Appellant Vs. THE CENTRAL BUREAU OF INVESTIGATION AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh,…

Central Excise Act, 1944 – Section 11B – Central Excise Rules, 2002 – Rule 18 – Rebate of duty – While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable

SUPREME COURT OF INDIA DIVISION BENCH SANSERA ENGINEERING LIMITED — Appellant Vs. DEPUTY COMMISSIONER, LARGE TAX PAYER UNIT, BENGALURU — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Pharmacy – Fake Pharmacist – Under the provisions of the Pharmacy Act, 1948 as well as the Pharmacy Practice Regulations, 2015, it is the duty cast upon the Pharmacy Council and the State Government to see that the hospitals/medical stores, etc., are not run by the fake pharmacist and are run by the registered pharmacist only – Remanded

SUPREME COURT OF INDIA DIVISION BENCH MUKESH KUMAR — Appellant Vs. THE STATE OF BIHAR AND OTHERS — Respondent ( Before : M. R. Shah and M.M. Sundresh, JJ. )…

Criminal Procedure Code, 1973 (CrPC) – Section 482 – Quashing of Complaint/FIR – Complaint on the basis of which FIR came to be registered at the instance of the de-facto complainant does not disclose any act of the accused or their participation in the commission of crime – FIR quashed

SUPREME COURT OF INDIA DIVISION BENCH RAMESH CHANDRA GUPTA — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar, JJ. ) Criminal…

Service Matters

Uttar Pradesh Avas Evam Vikas Parishad Adhiniyam, 1965 – Section 94(1)(nn) and 95(1)(f) – Pension Scheme – State Government can always exercise the powers under clause (nn) of subsection (1) Section 94 of the 1965 Act for determining the conditions of service of the officers (other than the Housing Commissioner) and employees of the Board

SUPREME COURT OF INDIA DIVISION BENCH STATE OF U.P. AND OTHERS — Appellant Vs. VIRENDRA KUMAR AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul, Abhay S. Oka and…

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