GST JURISPRUDENCE: VALIDITY, CHALLENGES AND THE ROAD AHEAD

One of India’s most significant fiscal changes is the Goods and Services Tax, which aims to
streamline indirect taxes and encourage economic integration. However, there has been a lot of
discussion over its constitutionality and legal issues since it was passed. This article looks at the
history of GST jurisprudence, following it as it developed from the fragmented indirect tax system
in India to the unified GST. In the part on historical development, it is explained how the tax system
worked before GST. It had many central and state levies, which caused taxes to rise and cause the
need for major change. This article explores constitutional amendments mostly about the 101st
Constitutional Amendment Act 2016, which added Articles 269A and 279A. These changes
completely changed India’s federal tax system by giving the centre and the states the power to tax
at the same time. The article discusses the current challenges in the new GST and further the
article concludes by recommending the ways in which it can be exterminated.
Keywords – GST, Constitutional Validity, Legal Challenges, Federalism, Tax