https://www.taxtmi.com/article/detailed?id=14755 The article argues the constitutional enactment of a dual GST created co-sovereignty by allocating simultaneous taxing powers to Union and States, producing institutional friction as the GST Council operates recommendatorily yet functions quasi-legislatively; the author stresses the need for binding dispute-resolution mechanisms, a permanent compensation/adjustment formula to restore fiscal trust, and reforms including an independent Secretariat and a centralized GST Tribunal to address horizontal imbalances and conflicting administrative action. en-us Sat, 05 Jul 2025 08:52:36 +0530 Sat, 05 Jul 2025 08:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14755 The article argues the constitutional enactment of a dual GST created co-sovereignty by allocating simultaneous taxing powers to Union and States, producing institutional friction as the GST Council operates recommendatorily yet functions quasi-legislatively; the author stresses the need for binding dispute-resolution mechanisms, a permanent compensation/adjustment formula to restore fiscal trust, and reforms including an independent Secretariat and a centralized GST Tribunal to address horizontal imbalances and conflicting administrative action. Articles Goods and Services Tax - GST Sat, 05 Jul 2025 08:52:36 +0530 https://www.taxtmi.com/article/detailed?id=14755