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Supreme Court of India

The State of Telangana & Ors. v. M/s Tirumala Constructions

Neutral citation
Reported as [2023] 15 S.C.R. 141
Bench S. Ravindra Bhat and Aravind Kumar JJ.
Decided 20 October 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

For the above reasons, held to be in error; it is set aside; the amendment to the Maharashtra Act, to the extent it required pre-deposit is held void.

Judgment, page 72

From the headnote

Issue for consideration: The Constitution (101st Amendment) Act, 2016, introduces a fundamental re-ordering of the constitutional premise of taxation by the Union and State Governments in India. It is the framework to enable the introduction of the Goods and Services Tax (GST). These batch of appeals arise from judgments delivered by the Telangana, Guja rat and Bombay High Court. The concerned States (Telangana and Gujarat) have appealed aggrieved by the judgments. The assessee petitioners are appellants, and are aggrieved by the judgments of Bombay High Court. Constitution of India –

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