April, 2024 – Issue No. IV

GST

This extract is taken from Container Corpn. of India Ltd. v. Ajay Khera, (2024) 3 SCC 216 : 2024 SCC OnLine SC 35 at page 219.

7. The issue of pollution, particularly air pollution, has been a cause of concern for the last few decades. Air pollution directly affects the fundamental rights of the citizens guaranteed under Article 21 of the Constitution of India. The right to life guaranteed under Article 21 includes the right to live in a pollution free environment. The issue of air pollution is of a great deal of importance to every citizen. Air pollution affects citizens’ quality of life. It adversely affects health.

The Indian Tax Advisors