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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.

Insolvency and Bankruptcy Code, 2016 – Section 12(3) – Time limit for completion of Insolvency Resolution Process – Where the insolvency resolution process of a corporate debtor is pending and has not been completed within the period referred to in the second proviso, such resolution process shall be completed within a period of ninety days from the date of commencement of the Insolvency and Bankruptcy Code (Amendment) Act, 2019

SUPREME COURT OF INDIA DIVISION BENCH JAIPRAKASH ASSOCIATES LTD AND ANOTHER — Appellant Vs. IDBI BANK LTD. — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil…

Criminal Procedure Code, 1973 (CrPC) – Section 164 – Recording of confessions and statements – Section 164 of the Code thus does not contemplate that a confession or statement should necessarily be made in the presence of the advocate(s), except, when such confessional statement is recorded with audio-video electronic means.

SUPREME COURT OF INDIA FULL BENCH MANOHARAN — Appellant Vs. STATE BY INSPECTOR OF POLICE, VARIETY HALL POLICE STATION, COIMBATORE — Respondent ( Before : Rohinton Fali Nariman, Surya Kant…

Penal Code, 1860 (IPC) – Sections 302, 306 and 498A – Evidence Act, 1872 – Section 106 – Criminal Procedure Code, 1973 (CrPC) – Sections 145, 161 and 313 – Murder of wife -Once the prosecution established a prima facie case, the appellant was obliged to furnish some explanation under Section 313, Cr.P.C. with regard to the circumstances under which the deceased met an unnatural death inside the house. His failure to offer any explanation whatsoever therefore leaves no doubt for the conclusion of his being the assailant of the deceased – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH KALU ALIAS LAXMINARAYAN — Appellant Vs. STATE OF MADHYA PRADESH — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ. ) Criminal Appeal…

Arbitration and Conciliation Act, 1996 – Section 34 – Application for setting aside arbitral award – Learned Arbitrator and the Courts below have recorded the concurrent findings that the appellant Contractor has failed in carrying out the work as per the terms and conditions of the contract and the learned Arbitrator has rightly allowed the detention and forfeiture of the equipments of the contractor and disallowed the counter claim No.4 of the appellant.

SUPREME COURT OF INDIA FULL BENCH M/S VIJAY TRADING AND TRANSPORT COMPANY — Appellant Vs. CENTRAL WAREHOUSING CORPORATION — Respondent ( Before : R. Banumathi, A.S. Bopanna and Hrishiksh Roy,…

Arbitration and Conciliation Act, 1996 – Sections 11, 12 and 29A – Appointment of arbitrator – In the case of dispute arising upon or in relation to or in connection with the Contract between HB and the Entity, which has not been settled amicably, any Party can refer the dispute for Arbitration under (Indian) Arbitration and Conciliation Act, 1996.

SUPREME COURT OF INDIA FULL BENCH M/S. SHAF BROADCAST PVT. LTD. — Appellant Vs. DOORDARSHAN – A CONSTITUENT OF PRASAR BHARTI AND ANOTHER — Respondent ( Before : Uday Umesh…

Marketing Discipline Guidelines, 2012 – Clauses 5.1.11, 8.2 and 8.3 – Termination of dealership – Adulteration of High Speed Diesel – In case of positive stock variation beyond permissible limits and on account of failure of sample, action in line with that of adulteration is to be initiated.

SUPREME COURT OF INDIA DIVISION BENCH INDIAN OIL CORPORATION LTD. AND OTHERS — Appellant Vs. M/S. R.M. SERVICE CENTRE AND ANOTHER — Respondent ( Before : L. Nageswara Rao and…

Service Matters

Navy (Pension) Regulations, 1964 – Regulations 78, 105B, 107 and 107(1) – Quantification of disability pension – Individual – A person who has completed the period of engagement is entitled to disability element apart from service pension. The expression ‘service pension’ admissible is not restricted to the qualifying service provided under Regulation 78. It is not for the Courts to remedy the defect in the Statute.

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. V.R. NANUKUTTAN NAIR — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. )…

Acquittal in offences under Section 147, 148, 149 and 302 of the Indian Penal Code, 1860- HELD In a criminal trial, the prosecution can succeed only if the guilt of the accused is brought home. That the accused may have done the crime barely suffices. The case of the prosecution as sought to be made out must be established.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF UTTARAKHAND — Appellant Vs. DARSHAN SINGH — Respondent ( Before : Sanjay Kishan Kaul and K.M. Joseph, JJ. ) Criminal Appeal No.…

Service Matters

Central Civil Services (Pension) Rules, 1972 – Rule 88 – Grant of pension – The services rendered by the respondents as GDS or other Extra­Departmental Agents cannot be factored in for computing their qualifying services in regular posts under the postal department on the question of grant of pension.

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. GANDIBA BEHERA — Respondent ( Before : Ranjan Gogoi, CJI, Deepak Gupta and Aniruddha Bose, JJ.…

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