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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Dual GST required to align taxation with constitutional fiscal federalism and allocate taxing powers between Centre and States.</h1> A dual GST is required because the Constitution allocates taxing authority to both the Centre and the States, each having distinct responsibilities and needing independent revenue-raising capacity; dual GST preserves fiscal federalism by enabling both levels to mobilise resources consistent with their functions.

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