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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Supreme Court Grants Bail to Editor-in-Chief in Abetment to Suicide Case — High Court Erred in Declining Bail Without Prima Facie Evaluation of FIR. Non-Payment of Dues Alone Does Not Constitute Abetment to Suicide Under Section 306 IPC.

The appellant, Arnab Manoranjan Goswami, Editor-in-Chief of Republic TV, was arrested on 4 November 2020 in connection with FIR No. 59 of 2018 registe...

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Supreme Court Allows State's Appeal, Upholds Rejection of Bid for Suppression of Material Facts in Public Tender. Bidder's Failure to Disclose FIR and Charge Sheet for Bridge Collapse Constitutes Fraudulent Practice Under N.I.T. Clauses.

The Supreme Court of India heard appeals by the State of Madhya Pradesh against a High Court judgment that had set aside the rejection of U.P. State B...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Monitors Relief for Migrant Labourers During COVID-19 Lockdown — Directions Issued for Identification, Registration, and Transportation. Constitutional Duty of State to Protect Migrant Workers Under Article 21 Upheld.

The Supreme Court of India, exercising its suo motu writ jurisdiction, took cognizance of the problems and miseries faced by migrant labourers during ...

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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...