In Brief
A batch of 117 petitions by transporters and tour operators challenged State Governments' levy of Border Tax and Authorization Fees, claiming violation of the All India Tourist Vehicles (Permit) Rules, 2023. The Supreme Court declined to hear the petitions on merit, holding that the substantive validity of State taxation laws must be challenged before High Courts, not the Supreme Court, as the State enactments themselves were not before the Court. The Court disposed of the petitions without interfering with State demands, directing petitioners to approach their jurisdictional High Courts with liberty to do so.
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