Guru & Co v. Union of India: The emerging doctrine of conditional binding effect of GST Council recommendations - Bar and Bench

The legal status of Goods and Services Tax (GST) Council recommendations has become a significant constitutional issue under India's GST framework. Established under Article 279A of the Constitution, the GST Council embodies the principle of cooperative federalism by providing a platform for consultation between the Union and the States on matters relating to GST policy. Although Article 279A refe…