Delhi HC to Examine Constitutional Validity of HSNS Cess

Vinod J Sharma Vs Union of India & Ors. (Delhi High Court) 1. Introduction The recent proceedings before the Delhi High Court in Vinod J Sharma Vs. Union of India have reignited the debate on the scope of Parliament’s taxing powers in the post-GST era. The writ petition challenges the constitutional validity of the Health Security and National Security Cess Act, 2025 (“HSNS Cess Act”), raising fundamental questions concerning legislative competence, federal balance, and the permissible scope of cesses. The controversy assumes significance in light of the transformative changes introd...