Entry 34 of List II permits State legislation regulating or prohibiting betting on uncertain outcomes, including outcomes of predominantly skill-based games. The constitutional distinction is between the skill game itself and a wager placed on its uncertain result: a stake, uncertainty and expectation of gain bring the activity within betting and gambling, regardless of the game's skill classification. Genuine participation fees for skill competitions may remain distinct from outcome-linked stakes, requiring examination of the payment's function and the event's structure. Statutory exemptions for wagering on games of skill are matters of legislative policy and may be withdrawn. Online money-gaming restrictions may additionally rely on publi.....

MANISH PITALE, J. For the Applicant : Adv. Ratnadeep Meshram a/w Adv. Harshad Meshram a/w Ms. Shweta Khakare For the State-Respondent : Ms. Tanveer G. Khan, APP Ms. Ameeta Kuttikrishnan for respondent No.2-NCB Spl. P.P PC.: 1. Heard Mr. Meshram, learned counsel for the applicant, and Ms. Kuttikrishnan, Special Public Prosecutor appearing for the contesting respondent No.2, i.e. Narcotics Control Bureau. 2. The applicant in the present case is seeking bail in connection with C.R. N... ... ...

Section 107 of the CGST Act confines GST appeals to a three-month filing period, with condonation by the Appellate Authority limited to one further month upon sufficient cause. Section 5 of the Limitation Act cannot enlarge that statutory ceiling. Limitation runs from communication; portal availability and postal service under Section 169 may require factual scrutiny, while Rule 108 governs electronic or permitted manual filing where an order is unavailable on the portal. Statutory pre-deposit triggers a deemed stay of recovery for the balance demand. Article 226 may exceptionally restore an unheard appeal where defective communication, prompt action after knowledge and material procedural unfairness justify relief, but is not a routine cure for delay or inaction.

Wrong-head GST remittances, where a taxpayer timely pays the full aggregate liability but selects an incorrect tax head, are distinct from a later correction of a supply's inter-State or intra-State character. Sections 19 of the IGST Act and 77 of the CGST Act, with Rule 89(1A), address classification errors and the related refund framework, not a pure allocation error. An identifiable wrong-head payment may be appropriated against the correct CGST and SGST liabilities rather than requiring duplicate payment followed by refund. Where funds remain in the electronic cash ledger, Section 49(10) and Rule 87(13) permit inter-head transfer through FORM GST PMT-09; refund may be procedurally necessary if transfer is unavailable.

^1[3A. (1) Every member of the Committee shall sign a declaration as specified in the Schedule. (2) The following code aims at providing broad guidance to Members of the Committee on their ethical conduct, which shall help enhance public trust: (i) Members shall act in a manner consistent with the integrity, dignity and reputation of their office. (ii) Members shall disclose any conflict of interest with regard to any matter that comes up for decision or otherwise to the... ... ...

MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY (Personnel-I Section) NOTIFICATION New Delhi, the 17th November, 2025 S.O. 5199(E).- In supersession of this Ministry's Notification No. 2(1)/2017-Pers.I (Pt.) dated 21st October 2025 published in the Gazette of India vide S.O. 4769(E) on 21st October 2025; and in exercise of the powers conferred by sub-section(1) of section 69A of the Information Technology Act, 2000 (21 of 2000) read with rule 3 of the Information Technology (P... ... ...

MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 14th November, 2025 S.O. 5198(E).- In pursuance of clause (b) of sub-section (3) of section 79 of the Information Technology Act, 2000 (21 of 2000), read with clause (d) of sub-rule (1) of rule 3 of the Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021, the Central Government hereby designates the Joint Secretary, IT Cell in the Ministry of Labour and Employment, as the Nodal Off... ... ...

INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 29th September, 2025 F. No. IFSCA/GN/2025/009.-In exercise of the powers conferred by sub-section (1) of Section 28 read with sub-section (4) of Section 17 of the International Financial Services Centres Authority Act, 2019, the International Financial Services Centres Authority hereby makes the following regulations, further to amend the International Financial Services Centres Authority (Performance R... ... ...

SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM For the Assessee : Mr. Vijay Mehta, Adv. For the Revenue : Mr. Nihar Ranjan Samal, Sr. AR ORDER PER PRASHANT MAHARISHI, AM:  01. ITA number 2427/M/2022 is filed by the Asus India private limited for assessment year 2018-19 against the assessment order passed under section 143 (3) read with section 144C (13) read with section 144B of The Income Tax Act, 1961 [ the Act] dated 26 July 2022 passed by assessment unit of inc... ... ...

Definition of "Board" in the payment and settlement systems framework is substituted to mean the Payments Regulatory Board constituted under sub-section (2) of section 3 of the Act. This replaces the earlier clause (d) of regulation 3(1), making the statutory constitution of the Payments Regulatory Board the controlling basis for the term's meaning.

Cyber Regulations Advisory Committee is constituted under section 88 of the Information Technology Act, 2000, replacing the earlier committee constitution while preserving prior acts and omissions. Its membership combines ministers, senior government officials, rotating State and technical representatives, law-enforcement, certifying-authority, industry, internet-service-provider and trade-body representation. Non-official members may receive travelling and dearness allowances under Central Government rules, and persons may be co-opted for specified meetings.

Listed entities must disclose financial statements for the first half of the financial year to recognised stock exchange(s) immediately after board approval and no later than forty-five days after the first half-year ends. The amendments also replace one hundred and thirty five with one hundred and eighty in regulation 16(8), and replace five with eight in regulation 25(2), regulation 52(3), and regulation 65.

TechFin and Ancillary Service Providers must obtain registration before operating in an IFSC and may provide only permitted support and technology services that facilitate specified financial services. Applicants must meet prescribed legal-form, jurisdictional and fit-and-proper requirements, complete the application process, and report material changes. Providers must appoint required officers, serve eligible Intermediaries or Service Recipients, operate principally in Specified Foreign Currency, maintain records and submit required reports. The Authority may seek information, inspect operations, relax requirements on recorded reasons, and take action for contraventions after written submissions.

National Critical Information Infrastructure Protection Centre is designated as the national nodal agency for Critical Information Infrastructure Protection under the Information Technology Act, 2000. The designation assigns national-level nodal responsibility for the protection of critical information infrastructure to that Centre.

Regional Forensic Science Laboratory, Northern Range, Dharamshala, District Kangra, Himachal Pradesh, is notified as an Examiner of Electronic Evidence within India. Its authorised scope includes computer media forensics, excluding floppy disk drives, and mobile device forensics.

Section 270A distinguishes under-reporting from misreporting of income and subjects misreporting to specific statutory contingencies. A notice commencing penalty proceedings must identify the exact charge and the relevant misreporting limb, enabling the assessee to respond effectively. Where notices refer only to under-reporting and omit both the misreporting charge and the applicable statutory limb, a penalty imposed for misreporting is unsustainable.

Core Banking Solution and Unified Payments Interface Switch computer resources, including associated dependencies, are declared protected systems as Critical Information Infrastructure. Punjab & Sind Bank may specify in writing authorised persons for access, including designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Computer resources supporting Tamilnad Mercantile Bank Limited's Core Banking Solution and Unified Payments Interface Switch, including associated dependencies, are declared protected systems as Critical Information Infrastructure. The bank may authorise access by written order for designated employees, need-based managed-service-provider personnel or third-party vendors, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Public consultation governs the making and amendment of regulations and specified subsidiary instructions that impose requirements or explain the meaning, scope or intent of provisions. Consultation papers must disclose the regulatory problem, objectives, enabling basis, draft measures and comment process. Comments are ordinarily invited for at least 21 calendar days, subject to recorded exceptions by the Chairperson. Comment summaries and responses must generally be published before notification or issuance, while substantive changes may require written reasons or fresh consultation. Regulations are ordinarily reviewed every five years, and specified urgent, procedural, coordinated, market-integrity, national-security and international-obligation matters are excluded.

Cash deposits during the demonetisation period may be assessed as unexplained investment under section 69 where the taxpayer fails to establish their source. Small ATM withdrawals made over an extended period, substantially before the deposits, may reasonably be treated as personal or family expenditure rather than cash retained for a later large deposit. The claimed custody of cash requires substantiation. Section 69 uses discretionary language, but its application is justified when deposits are not explained under an identifiable head of income. On these facts, the deposits were treated as unexplained investment against the taxpayer.