The first round of the Goods and Services Tax (GST) Bill is over. There were no losers. The next round is expected in the Winter Session of Parliament beginning in November 2016. Key issues are still at large, and I wish to begin a debate on them.
Contrary to the impression that the Central government may have conveyed to the state finance ministers, the issue of Dispute Resolution has not been settled by the Bill that was passed by the Rajya Sabha recently. Article 131 of the Constitution allows states to file a suit in the Supreme Court for adjudication of disputes between states or between the Centre and one or more states. Besides, there are the well-known provisions such as Articles 32, 226 and 227. click here to read more.