Government warns judicial interference on GST violates Basic Structure
Government argues judicial direction on air purifier GST could violate Basic Structure, raising federalism concerns.
Photo by boris misevic
मुख्य तथ्य
Government's argument to Delhi HC against judicial direction on GST for air purifiers
Claim that judicial direction would violate Basic Structure, separation of powers, and fiscal federalism
GST Council asserted as the sole authority for tax rates
UPSC परीक्षा के दृष्टिकोण
Constitutional provisions related to GST Council (Article 279A)
Basic Structure Doctrine and its components (Separation of Powers, Fiscal Federalism)
Scope and limitations of Judicial Review, particularly in fiscal policy
Federalism in India, with a focus on financial relations and GST
Checks and balances between the three organs of government
दृश्य सामग्री
GST Rate Dispute: A Clash of Constitutional Principles
This mind map illustrates the core constitutional principles and bodies involved in the Union government's stance against judicial interference in GST rates, highlighting the delicate balance of power.
GST Rate Dispute (Air Purifiers)
- ●Government's Stance
- ●Judiciary's Potential Role
- ●Key Constitutional Bodies
- ●Underlying Principles
और जानकारी
पृष्ठभूमि
नवीनतम घटनाक्रम
बहुविकल्पीय प्रश्न (MCQ)
1. With reference to the 'Basic Structure Doctrine' of the Indian Constitution, consider the following statements: 1. The doctrine was explicitly defined and enumerated in the Kesavananda Bharati case, listing all its components. 2. 'Separation of Powers' and 'Fiscal Federalism' are considered integral components of the Basic Structure. 3. The Supreme Court has the power to review constitutional amendments that violate the Basic Structure. Which of the statements given above is/are correct?
उत्तर देखें
सही उत्तर: B
Statement 1 is incorrect. The Kesavananda Bharati case (1973) propounded the Basic Structure Doctrine but did not explicitly define or enumerate all its components. The Supreme Court has held that the basic structure is not a static concept and evolves over time. Statement 2 is correct. 'Separation of Powers' and 'Fiscal Federalism' are indeed recognized as fundamental aspects of the Indian Constitution's basic structure, essential for its federal and democratic character. Statement 3 is correct. The power of judicial review of constitutional amendments to ensure they do not violate the Basic Structure is a cornerstone of the doctrine itself, reaffirmed in various judgments like Minerva Mills case.
2. Regarding the Goods and Services Tax (GST) Council in India, which of the following statements is/are correct? 1. It is a statutory body established under the Goods and Services Tax Act, 2017. 2. The Union Finance Minister is the Chairperson of the Council. 3. Decisions of the GST Council are taken by a majority of not less than three-fourths of the weighted votes of the members present and voting. 4. The recommendations of the GST Council are binding on both the Union and State governments. Select the correct answer using the code given below:
उत्तर देखें
सही उत्तर: B
Statement 1 is incorrect. The GST Council is a constitutional body, established under Article 279A of the Constitution, not a statutory body. Statement 2 is correct. As per Article 279A(3), the Union Finance Minister is the Chairperson of the Council. Statement 3 is correct. Article 279A(9) specifies that decisions are taken by a majority of not less than three-fourths of the weighted votes of the members present and voting, with the Union Government having one-third of the total votes cast and the State Governments collectively having two-thirds. Statement 4 is incorrect. The Supreme Court, in the Union of India v. Mohit Minerals Pvt. Ltd. (2022) case, clarified that the recommendations of the GST Council are not binding on the Union and State legislatures, but have a persuasive value, reflecting cooperative federalism.
3. In the context of 'Separation of Powers' in the Indian Constitution, consider the following statements: 1. The Indian Constitution strictly adheres to the doctrine of strict separation of powers, similar to the American model. 2. The judiciary in India has the power of judicial review over legislative enactments and executive actions. 3. The executive is collectively responsible to the legislature, which is a feature of the parliamentary system. Which of the statements given above is/are correct?
उत्तर देखें
सही उत्तर: B
Statement 1 is incorrect. India follows a system of 'checks and balances' rather than a strict separation of powers. While distinct functions are assigned to each organ, there is an overlap and interdependence, characteristic of a parliamentary system. The American model, with its presidential system, adheres more closely to strict separation. Statement 2 is correct. Judicial review is a fundamental aspect of the Indian judiciary's power, allowing it to examine the constitutionality of laws and executive orders. Statement 3 is correct. Collective responsibility of the executive (Council of Ministers) to the Lok Sabha is a defining feature of the parliamentary system adopted by India, ensuring accountability of the executive to the legislature.
4. Which of the following best describes the concept of 'Fiscal Federalism' in India? A) The exclusive power of the Union government to levy and collect all taxes across the country. B) The division of financial powers and responsibilities between the Union and State governments. C) The system where states have complete autonomy over their financial resources without central intervention. D) The process of central government providing grants-in-aid to states based solely on population.
उत्तर देखें
सही उत्तर: B
Option A is incorrect as both Union and State governments have distinct taxation powers. Option B correctly defines Fiscal Federalism as the division of financial powers and responsibilities, including taxation, expenditure, and inter-governmental transfers, between different levels of government (Union, States, and local bodies). This division is enshrined in the Constitution (e.g., Seventh Schedule) and mechanisms like the Finance Commission. Option C is incorrect as states do not have complete autonomy; there is significant central intervention and shared responsibilities. Option D is too narrow and incomplete; grants-in-aid are one aspect, and their distribution is based on multiple criteria, not solely population.