Thread by @barandbench

[Judgment in UoI vs Mohit Minerals]

Justice DY Chandrachud: The exclusive powers held by state and centre on taxation was an imp legislative part. according to article 246A both parliament and state legislature has equal power to legislate on matters of taxation
#GST

Justice DY Chandrachud: there are 2 significant part of GST council voting structure. union has 1/3 td vote share and 2/3 for states. GST council is an area of political contestations as well. it impacts federalism.

#GST #SupremeCourt

Justice DY Chandrachud: 246A treats state and centre as equal. Article 279 says state and centre cannot act independent of each other. This also points towards competitive federalism.

#GST #SupremeCourt

Justice DY Chandrachud: Dual layer federalism is known as layer cake federalism and multi layer federalism is like marble cake federalism. when constitution is read as whole union has been granted more power.

#GST #SupremeCourt

Justice DY Chandrachud: The Union and states have simultaneous powers to legislate on GST and constitution does not envisage a repugnancy provision and GST council must work in harmonious manner to achieve workable solution

#GST #SupremeCourt

Justice DY Chandrachud: democracy and federalism is interdependent on each other. the Indian Constitution though necessarily federal provides union higher share of power to avoid chaos but relation between 2 constitutional units may not always be collaborative
#GST #SupremeCourt

Justice DY Chandrachud: Indian federalism is a dialogue in which state and centre always engages in a dialogue.

#GST #SupremeCourt

Justice DY Chandrachud: 1. Recommendation of GST council is not binding on states and centre. It is because parliament intended the council to have a persuasive value

2. Neither 279A begins with non obstante clause. 246A does not envisage a repugnancy provision

#GST

BREAKING: SC: State and Centre can equally legislate on matters of #GST

Justice DY Chandrachud: all recommendations of GST council is not binding on state legislature.

#GST #SupremeCourt

Justice DY Chandrachud: Indian federalism is a dialogue between cooperative and non-cooperative federalism.

#GST #SupremeCourt

Justice DY Chandrachud: Appeals by Union of India dismissed. The sting in the tail comes at the end of the judgment

#GST #SupremeCourt