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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 Upholds Sub-Classification Within Scheduled Castes for Reservation in Punjab Act. State can provide preferential treatment to more backward castes without tinkering with Presidential List under Article 341.

The Supreme Court considered the constitutional validity of Section 4(5) of the Punjab Scheduled Caste and Backward Classes (Reservation in Services) ...

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Supreme Court Upholds Government Orders on Full Wage Payment During Lockdown Under Disaster Management Act. Employers Must Pay Full Wages to Workers During COVID-19 Lockdown Period, Section 10(2)(l) of Disaster Management Act, 2005 Valid.

The Supreme Court of India heard a batch of writ petitions filed by employers and employers' associations challenging the constitutional validity of o...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...