“Independent judge does not mean that a judge who always fights or remains in confrontation with the executive or legislature. Executive is not a political party.”

-Solicitor General of India Tushar Mehta while speaking at a discussion on Shaping Legal Architecture of Viksit Bharat at 2047

A 27-year-old Tax Dispute Brought to Quietus, Years after Losing Relevance Due to GST

The Supreme Court last week closed a nearly 27-year-old reference on states' powers to levy additional sales tax, bringing an end to a long-pending question in India's indirect tax jurisprudence. The reference had examined the extent to which states could impose additional sales taxes, an issue rooted in the pre-GST taxation framework. However, subsequent legislative changes and the introduction of the Goods and Services Tax (GST) in 2017 have substantially altered the country's indirect taxation landscape. By declining to revisit the 1974 judgment, the court has left the existing legal position undisturbed rather than establishing a new precedent. The decision is therefore largely academic in nature, addressing a question that has lost much of its practical relevance, with no immediate implications for businesses or the current indirect tax regime.

Key Rulings:

• Supreme Court holds Himachal to get 12k Mus of electricity in a decades long Bhakra Nangal power dispute

• Supreme Court upholds the power of the states to impose additional levy on sales tax in a constitution bench ruling

Courts: 

• Delhi High Court grants a permanent injunction in a suit for personality rights of Amitabh Bachchan

• Bombay High Courtstrikes down Maharashtra government’s notification issued for acquisition of 84 hectares of land belonging to Tata Power in Pune for a private wellness project

• Delhi High Court finds biography film on Sourav Ganguly in violation of his personality rights, asks makers to deposit 20 million rupees 

• Supreme Court issues notice to Kerala Congress on contempt plea for comments against Chief Justice of India

• Digital rights advocacy groups SFLC and IFF get takedown orders from X on complaint by Delhi Police; the social media platform tells the Delhi High Court that an imposter misused police name to seek blocking of accounts, the accounts will be restored

• Gujarat High Court freezes assets worth 23.37 billion rupees of Bankai group CEO

• Supreme Court asks the panel appointed to probe police violence during CJP protests against NEET leak scandal to submit report within one month

• Supreme Court seeks response from Meta and the central government on a petition against social media algorithms having addictive tendency for children

• Supreme Court seeks response from government and the ECI on plea questioning blanket immunity for election commissioners

• Supreme Court agrees to hear Oil India’s plea for clearance to drill in Assam after the government rejected its proposal

Bombay High Court upholds an arbitral award requiring ONGC to pay approximately US$1.13 million in standby charges for vessels that had been kept ashore

• Petition filed in Supreme Court seeking to bring judicial appointments under Right to Information, and for finalisation of MoP on process for appointment of judges

Quasi Courts: 

• NCLTdeclares former promoter of Videocon Venugopal Dhoot as bankrupt in a 126.68 billion rupees default 

• Liquidator of now defunct Jet Airways approaches NCLAT for millions in refund from Boeing over undelivered aircraft

Other:

• Former Supreme Court judge Justice Rajesh Bindal appointed NCLAT Chairperson

The Big Listings: 

• Most courts will remain on recess for Diwali

• Nov 12: Supreme Court to hear appeal by MMRDA against RIL in BKC convention centre case

• Nov 17: Supreme Court to hear challenge to data protection law impacting journalism and transparency

* The dates of hearing can change and a concrete list is prepared just a day before

Legal Moves:

• Centre notifies appointment of CESTAT judicial member Ajay Sharma as a judge of the Bombay High Court

• Sourasubha Ghosh joins HSA Advocates as partner along with his team

• Karnika Vallabh elevated to partner at Bharucha & Partners