THE JURISPRUDENTIAL EVOLUTION OF GST IN INDIA: BALANCING EXECUTIVE DELEGATION, ADJUDICATORY INDEPENDENCE, AND ECONOMIC EFFICIENCY

The achievement of "Viksit Bharat" is reliant upon having effective and efficient tax administration balancing the needs of state revenues along with economic efficiency. The enactment of the Goods and Services Tax (GST) law can be considered as the most notable effort of co-operative federalism in India. However, the structural implementation of GST has raised many legal challenges, making the judiciary and quasi-judicial bodies the subject of discussion to resolve the legal conundrum. This paper assesses the jurisprudence of GST through doctrinal analysis of judicial trends along with criticism of administrative and enforcement practices. First, it looks into judicial scrutiny of GST law and the instances of excessive delegation and executive notifications that have created disruption in commercial certainty. Secondly, it examines the functioning of the Authority for Advance Rulings (AAR) by pointing out its systematic revenue orientation and subsequent inconsistent decisions across states, which have fragmented the concept of "One Nation, One Tax". Thirdly, the paper puts light upon the historic delay in setting up the GST Appellate Tribunal (GSTAT) that had forced the filing of numerous writ petitions in the High Courts. Lastly, the study analyses the use of enforcement measures such as provisional attachment of bank accounts and pre-assessment arrests in light of the fundamental principles of natural justice and protection of taxpaying citizens. Through the application of principles derived from landmark judgments and constitutional interpretation by courts, it is seen that an enabling legal environment is essential for facilitating ease of doing business in the contemporary modern-world. This paper culminates into certain recommendations for the future which in turn unlocks and streamlines the sustainable economic growth of the dynamic Indian economy. Keywords: Viksit Bharat, Goods and Services Tax (GST), Judicial trends, Constitutional interpretations, Landmark judgements