MUTHYALA SUNIL KUMAR vs UNION OF INDIA — W.P.(C) No. 864/2022

Summary: The Supreme Court disposed of 117 petitions filed by transporters and tour operators challenging multiple State Governments' levy and collection of Border Tax/Authorization Fee on All-India Tourist Permit vehicles, without adjudicating the merits. The Court held that since the State enactments and rules under which the taxes were levied were not directly challenged, it could not declare the demands illegal, and directed petitioners to approach their respective High Courts under Article 226 to challenge the State provisions themselves. The interim restraint on further tax collection was lifted, though taxes already collected remain subject to the High Courts' final decisions. This case analysis is maintained by casestatus.in based on publicly available court records.