With Parliament having passed the Constitution (101st Amendment) Act, 2016 the framework has been set for the introduction of the Goods and Services Tax in India. While the Act is yet to be ratified by at least half the State Legislative Assemblies as required by the Constitution, given the widespread support it enjoyed across political parties, this should be a mere formality.
While the discourse has largely been focused on the potential economic benefits of the GST, there are serious constitutional concerns in the Amendment Act which could derail the whole exercise. Specifically, the GST Council, which effectively gives the Union a veto over the fiscal policies of the States could be challenged as being against the basic structure of the constitution. I have explored this very briefly in the two pieces linked below, but a more detailed piece for a journal is in the works.
1. In Vidhi’s Briefing Book, released last in 2015, titled “Cooperative Federalism: From Rhetoric to Reality” I have a piece (page 25) discussing the main flaws of the GST Council and dispute resolution mechanism and how they may be remedied.
2. In Bloomberg Quint, I have argued that the veto given to the Union Government in the GST Council institutionalizes mistrust between Union and States.
In this piece, the author argues that the deceased deserve a right to dignity and cautions against the dangers of AI-driven digital resurrections, which could reduce the dead to mere commodities. To...
In this piece, the author argues that the deceased deserve a right to dignity and cautions against the dangers of AI-driven digital resurrections, which could reduce the dead to mere commodities. To...
Blurb: This article maps the four statutory criteria central to the sex-consent matrix, which render consent peripheral while elevating social control and sexual obligation. Thereafter, it reads the...
Summary: A fortnightly feature inspired by I-CONnect’s weekly “What’s New in Public Law” feature that addresses the lacuna of a one-stop-shop public law newsletter in the Indian legal space. What’s...
Summary: In this piece, we continue the discussion on Prof. Nivedita Menon’s latest book, Secularism as Misdirection: Critical Thought from the Global South. The summary of the book by Prof...
Summary: In this piece, we continue the discussion on Prof. Nivedita Menon’s latest book, Secularism as Misdirection: Critical Thought from the Global South. The summary of the book by Prof...