Uttarakhand High Court

Water Cess: States Run into a Constitutional Hurdle

April 16, 2024April 16, 2024

Two States – Himachal Pradesh and Uttarakhand – in their attempts to generate additional sources of revenue have run into constitutional hurdles. Both States attempted to levy a ‘water cess’, a tax on use of… Read More »

Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC

December 22, 2023December 22, 2023

In a crucial decision[1], the Uttarakhand High Court observed that every case of search and seizure of vehicles need not necessarily lead to imposition of penalties under Section 129, CGST Act, 2017. The High Court… Read More »