SAPANETICHITTI BABU vs THE STATE OF TAMIL NADU — W.P.(C) No. 176/2024

SUMMARY: W.P.(C) 176/2024 - Sapanetichitti Babu v. State of Tamil Nadu The Supreme Court disposed of a batch of 117 writ petitions challenging multiple state governments' levy and collection of Border Tax/Authorization Fee on tourist vehicles despite valid All-India Tourist Bus permits under the All-India Tourists Vehicles (Permit) Rules, 2023. The Court held that since the state enactments and rules levying such taxes were not challenged directly, the Court could not strike them down as unlawful. The Court disposed of all petitions without interfering with state demands, granting liberty to petitioners to approach their respective jurisdictional High Courts. The Court clarified it did not enter into merits and directed that amounts already recovered remain subject to the outcome of future High Court proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.