Central and State Financial Relations — Key Judgments

Key Judgments

State of West Bengal vs Union of India

1963

This landmark judgment established the principle that the Union's power to levy taxes is subject to constitutional limitations and that states have legitimate expectations…

S.R. Bommai vs Union of India

1994

While primarily known for establishing limits on President's Rule, this judgment also addressed financial aspects of center-state relations. The court held that financial coercion…

Union of India vs Mohit Minerals Pvt. Ltd.

2019

This recent judgment clarified the scope of Parliament's power to impose cesses and surcharges, which are not shared with states. The court held that while Parliament has the…

Jindal Stainless Ltd. vs State of Haryana

2017

This judgment, delivered just before GST implementation, clarified the constitutional framework for indirect tax coordination between center and states. The court emphasized that…

Government of NCT of Delhi vs Union of India

2018

While dealing with Delhi's special status, this judgment also addressed broader questions of financial autonomy in federal relations. The court held that financial powers must be…