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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.

Having regard to the material on record and since large amounts of money belonging to innocent investors have been siphoned off, as well as for the aforesaid reasons, the High Court, in our considered opinion, should not have released the Respondent on bail………the impugned order granting interim bail to the Respondent stands set aside.

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL BUREAU OF INVESTIGATION — Appellant Vs. RAMENDU CHATTOPADHYAY — Respondent ( Before : Mohan M. Shantanagoudar and Sanjiv Khanna, JJ. ) Criminal Appeal…

Section 100 CPC – The order of the High Court interfering with concurrent findings of facts by two courts is, therefore, held to be unsustainable in exercise of the powers under Section 100 of the Civil Procedure Code. The order of the High Court is consequently set aside. The orders dated 06.03.1998 and 13.06.2002 of the Trial Court and the First Appellate Court are restored. The suit of the plaintiffs is dismissed. The present appeal is allowed.

SUPREME COURT OF INDIA DIVISION BENCH NARESH AND OTHERS — Appellant Vs. HEMANT AND OTHERS — Respondent ( Before : Ashok Bhushan and Navin Sinha, JJ. ) Civil Appeal No.…

There was no reason for the National Commission to hold that there was any violation of the requisite conditions on part of the appellant and there was no justification to reduce the claim to the extent of 60% of the IDV of the vehicle. The conclusions drawn and the directions issued by the State Commission, in our view, were quite correct and did not call for any interference.

SUPREME COURT OF INDIA DIVISION BENCH KAMLESH — Appellant Vs. SHRIRAM GENERAL INSURANCE COMPANY LTD — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal…

Service Matters

Manipur Police Service Rules, 1965 – Rules 28, 28(i) and Rule 28(iii) – Seniority – Rule 28 of the MPS Rules, 1965 shows that seniority in the service shall be determined based on the date of appointment to the service – In particular Rule 28(i) of the MPS Rules, 1965 which is applicable to both promotees and direct recruits

SUPREME COURT OF INDIA FULL BENCH K. MEGHACHANDRA SINGH AND OTHERS — Appellant Vs. NINGAM SIRO AND OTHERS — Respondent ( Before : R. Banumathi, A.S.Bopanna and Hrishikesh Roy, JJ.…

Succession Act, 1925 – Sections 250, 263, 268, 276, 278, 283, 283(1)C and 283(1) – Probate of Will – Revocation of – If it is accepted that in probate proceedings persons who have been dis-inherited in the Will on mere no objection certificates by them without either being called by probate court to appear and certify their no objections or to file any pleading will lead to unsatisfactory result and may cause prejudice to persons who were not aware of the proceedings and are yet claimed to have submitted no objections

SUPREME COURT OF INDIA DIVISION BENCH MANJU PURI — Appellant Vs. RAJIV SINGH HANSPAL — Respondent ( Before : Ashok Bhushan and Navin Sinha, JJ. ) Civil Appeal No. 8455…

Central Excise Act, 1944 – Section 11A – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded – Scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie determination or hearing.

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, HALDIA — Appellant Vs. M/S. KRISHNA WAX (P) LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Inter-State River Dispute Act, 1956 – Sections 3, 4, 9 and 11 – Use, control and distribution of waters of an Inter-State River – It must be stated that Section 3 of the Act postulates that a request be made in such form and manner as may be prescribed, whereafter the requisite power can be exercised by the Central Government

SUPREME COURT OF INDIA DIVISION BENCH STATE OF TAMIL NADU — Appellant Vs. STATE OF KARNATAKA AND ANOTHER — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ.…

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