Constitution Art. 19(1)(g)

Constitution Art. 19(1)(g) — the law in short

What the courts have decided on section Constitution Art. 19(1)(g), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Internet and Mobile Association of India v RBI Supreme CourtCuts both ways
  The AO's position is that dealing in crypto was illegal in the years under assessment. Is there Supreme Court authority the other way?
  Yes, on the regulatory question. The Supreme Court set aside the RBI's April 2018 circular that had barred regulated entities from providing services to persons dealing in virtual currencies, holding the measure disproportionate, and recorded that RBI itself had not banned virtual currencies. The judgment also records that courts in different jurisdictions have placed virtual currencies in categories ranging from property to commodity. It decides nothing about the Income-tax Act.
• Binoy Viswam v Union of India Supreme CourtCuts both ways
  Is the Aadhaar-PAN requirement in s.139AA valid, and can my existing PAN be cancelled under it?
  Valid, with one limited relief. Section 139AA was upheld against Article 14, the classification being rationally connected to eliminating duplicate and fake PANs, and against Article 19(1)(g) as a reasonable restriction saved by Article 19(6); the Article 21 privacy challenge was expressly left to the Constitution Bench. The only relief was that the consequence in s.139AA(2) of treating a PAN as invalid could not operate retrospectively so as to unsettle completed transactions of existing PAN holders who had not enrolled.
• Federation of All India Vyapar Mandal v Union of India Supreme CourtHelps departmentValidity unconfirmed
  I heard the 45-day MSME payment rule was challenged in the Supreme Court. Was it struck down?
  Nothing has been struck down. Section 43B(h) is in force. Tax-press reports in 2024 said a traders' federation had moved the Supreme Court against the clause and that the Court did not take up the challenge, but no order of any court in that matter has been located, and the reports do not agree with each other on what was actually done. Treat the position as: no court has struck down or read down s.43B(h), and there is no order you can cite.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.