Forum Shopping Undermines High Courts’ Constitutional Status: Supreme Court Rejects GST Transfer Pleas

Supreme Court of India declined to transfer GST challenges from High Courts, warning consolidation risks forum shopping and weakens balance. Turf clubs sought unified rulings on horse racing taxation, citing issues, but the Court stressed constitutional autonomy tax amendments.

Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court

The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.

JUSTICE MANOJ MISHRA

Justice Manoj Misra, born on June 2, 1965, graduated from the University of Allahabad in 1988 and began his legal career at the Allahabad High Court. After 23 years in practice, he became an Additional Judge in 2011 and a Permanent Judge in 2013. He was appointed as a Supreme Court Judge on February 6, 2023.