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2023 Supreme(SC) 1081

S. RAVINDRA BHAT, ARAVIND KUMAR
State of Telangana – Appellant
Versus
Tirumala Constructions – Respondent


Advocates appeared:
For the Appellant(s) : Mr. Vikram Nankani, Sr. Adv. Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Arnab Roy, Adv. Mr. Aditeya Bali, Adv. Mr. Prithwiraj Choudhury, Adv. Ms. Prachi Jain, Adv. Mr. Prithwiraj Choudhuri, Adv. Ms. Archana Pathak Dave, Adv. Ms. Deepanwita Priyanka, AOR Mr. Varun Mishra, Adv. Mr. Ankur Jain, Adv. Mr. Prablin Singh Abrol, Adv. Mr. Aniruddha Singh Rajavat, Adv. Mr. Sanchit Jain, Adv. Mr. Anshul Agarwal, Adv. Mr. Ajay Sharma, Adv. Ms. Manju Jetley, AOR Mr. Arvind P.datar, Sr. Adv. Mr. B.S. Prasad A.G.for Telangana State,Sr. Adv. Mr. Somanadri Goud Katam, AOR Mr. Rahul Unnikrishnan, Adv. Mr. Sirajuddin, Adv.
For the Respondent(s): Mr. Soayib Qureshi, AOR Ms. T. Archana, Sr. Adv. Mr. S. Dwarakanath, Sr. Adv. Mr. K. K. Mani, AOR Mr. Rajeev Gupta, Adv. Mr. Raj Kumar Mahto, Adv. Mr. K. R. Sasiprabhu, AOR Mr. R Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Ms. Mary Mitzy, Adv. Mr. B Ravikiran Singh, Adv. Mr. Oleander D Singh, Adv. Mr. Anil Bhardwaj, Adv. Mr. Ashutosh Jha, AOR Ms. Charulata Chaudhary, AOR Mr. D. Srinivas, Adv. Mr. G.L. Nageswar Rao, Adv. Mr. K. Jyothi Prasad, Adv. Mr. S. Venkateswarlu, Adv. Mr. Avadesh Kumar Dubey, Adv. Mr. Somanatha Padhan, AOR Mr. A.S.S. Raju, Adv. Mr. Uchit Sheth, Adv. Mr. Santosh Krishnan, AOR Ms. Deepshikha Sansanwal, Adv. Mr. Balbir Singh, A.S.G. Mr. Aniruddha Joshi, Adv. Mr. Shrirang B. Varma, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Aaditya Aniruddha Pande, AOR Mr. Naman Tandon, Adv. Mr. Samarvir Singh, Adv. Mr. Prasanjeet Mohpatra, Adv. Mr. Aditya Rathore, Adv. Mr. Sourav Singh, Adv. Mr. Aditya Krishna, Adv. Ms. Mannat Waraich , AOR Mr. Sridhar Potaraju, Adv. Mr. Aayush, Adv. Mr. Rajat Srivastava, Adv. Mr. Ranjeet Singh, AOR Ms. Zeba Zoariah, Adv. Mr. V. Seshagiri, Adv. Mr. Bikram Bhattacharya, Adv. Mrs. Bela Maheshwari, AOR Mr. Rupesh Kumar, AOR Mr. R. Krishnan, Adv. Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. Aryaman Sharma, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Arihant Tater, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Abhishek Vikas, AOR Ms. Tatini Basu, AOR Mr. V Murali Manohar, Adv. Ms. Nitipriya Kar, Adv. Mr. Kumar Shashank, Adv. Mr. Byrapaneni Suyodhan, Adv. Mr. Krishan Kumar, AOR Ms. Neetu Sharma, Adv. Mr. Nitin Pal, Adv. Mr. Shivam Pandey, Adv. Ms. Muskan Jain, Adv. Dr. M.V.K. Moorthy, Adv. Mr. M.V.J.K. Kumar, Adv. Mr. Hitendra Nath Rath, AOR Mr. M. Kumar, Adv. Mr. Abhishek Pati, Adv. Mr. R. Sreeramulu, Adv. Mr. Yelamanchili Shiva Santosh Kumar, Adv. Mr. Tarun Gupta, AOR Mr. Sridhar Potaraju, Adv. Ms. Aditi Anil Dani, AOR Mr. Rajat Srivastava, Adv. Mr. Aayush, Adv. Ms. Shiwani Tushir, Adv. Ms. Zeba Zoariah, Adv. M/S. Shree Chakra Chambers, AOR Mr. G.N. Reddy, Adv. Mr. Uchit Sheth, Adv. Mr. Uchit N. Sheth, Adv. Mr. Malak Manish Bhatt, AOR Mr. Ishaan George, AOR Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Ms. Pinky Behera, AOR Mr. Prabhat Kumar Chaurasia, Adv. Mr. Dama Sheshadari Naidu, Sr. Adv. Mr. Rizwan Ahmad, AOR Mr. Shakeel Ahmed, Adv. Mr. Amir Kaleem, Adv. Mr. Jatin Anand Diwedi, Adv. Mr. Raghvendra Pratap Singh, Adv. Mr. Mohd Wasiq Khan, Adv. Mr. Ahmed Pervez, Adv. Mr. Ravinder Kumar Yadav, AOR Mr. Vinay Mohan Sharma, Adv. Mrs. Arti Anupriya, Adv. Ms. Arti Anupriya, Adv. Mr. Vineet Yadav, Adv. Mr. Kartikey, Adv. Mr. Vineet Kumar Yadav, Adv. Mr. Amir Yadav, Adv. Mr. Raghav Anthwal, Adv. Mr. Paras Juneja, Adv. Mr. Baljeet Singh, Adv. Mr. Vinayak Sharma, Adv. Mrs. Akshi Kaushal, Adv. Mr. Jai Subhash Thakur, Adv. Mr. Soumik Ghosal, AOR Mr. Ramesh Allanki, Adv. Ms. Aruna Gupta, AOR Mr. Syed Ahmad Naqvi, Adv. Mr. B Krishna Reddy, Adv. Mr. K. Aroah, Adv. Mr. Sarvam Ritam Khare, AOR Mr. K.K.tyagi, Adv. Ms. Garima Tyagi, Adv. Mr. Vikash Chandra Shukla, AOR Mr. V. C. Shukla, Adv. Mr. Naga Deepak, Adv. Mr. Aishvary Vikram, Adv. Mr. Ajay Awasthi, Adv. Mr. Anantha Narayana M.g., Adv. Mr. Siddhartha Relan, Adv. Mr. Prakash Gautam, Adv. Mr. Puspraj Singh Parihar, Adv. Mr. Pushpraj Singh Parihar, Adv. Mr. Akshya Kumar Panda, Adv. Mr. Prabhsimar Singh, Adv. Mr. Amritesh Raj, Adv. Mr. Nitesh Ranjan, Adv. Mr. Tarun Gulia, Adv. Mr. Manish Dutt Sharma, Adv. Mr. Piyush Singh, Adv. Mr. Ajay Vikram Singh, AOR Mr. Karan Talwar, Adv. Mr. Siddhant Buxy, AOR Mr. Krishna Sumanth, Adv. Mr. Sumanth Nookala, AOR Dr. Anindita Pujari, AOR Mr. Shaileshwar Yadav, Adv. Ms. Radhika Mohapatra, Adv. Ms. Bhoomika Chouksey, Adv.

Table of Content
1. facts of the case regarding vat appeals. (Para 1 , 14 , 15 , 16)
2. arguments from states regarding legislative power. (Para 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27)
3. court's analysis of constitutional amendments. (Para 70 , 72 , 73 , 74 , 75 , 76 , 77 , 78)
4. constitutional provisions enabling legislative amendments. (Para 116)
5. conclusion and dismissal of appeals. (Para 117)

S. RAVINDRA BHAT, J.

1. This batch of appeals arise from judgments delivered by the Telangana, Gujarat 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.

2. The Constitution (101st Amendment) Act, 2016, (hereafter referred to as “the Amendment”) 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). It confers new powers upon the Union Parliament and State Legislative Ass

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