Naresh Thacker, Partner at Economic Laws Practice (ELP) and Amar Dave, Counsel have co-authored an article for Taxsutra, tiled ‘Decoding the Constitutional Provisions Behind GST’. In their article, the authors give a comprehensive picture behind the touted perfect harmony between Centre-State relations qua GST. They are of the opinion that the spirit of cooperative Federalism being the soul of the GST framework needs constant nurturing and preservation.
