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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>Complicated GST regime deemed regressive, shifting tax burden onto low and middle income groups and raising revenue sharing concerns.</h1> The text critiques the Goods and Services Tax (GST) as complex and regressive, alleging the slab structure and rates shift tax burden onto low- and middle-income groups while high-income groups contribute disproportionately less, and claims multiple GST cess levies imposed by the Centre are not being passed to states, raising concerns about revenue allocation and fiscal federalism.

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