Beyond One Nation, One Tax: Constitutional Limits in Mohit Minerals

References

[1] Union of India v. Mohit Minerals Pvt. Ltd., Civil Appeal No. 1390 of 2022, Supreme Court of India (May 19, 2022).​

[2] Mohit Minerals Pvt. Ltd. v. Union of India, Special Civil Application No. 23083 of 2020, Gujarat High Court (Jan. 23, 2020).​

[3] In re Delhi Laws Act, 1912, AIR 1951 SC 332 : (1951) SCR 747.

[4] Ajoy Kumar Banerjee v. Union of India, (1984) 3 SCC 127 : AIR 1984 SC 592.

[5] K.T. Plantation Pvt. Ltd. v. State of Karnataka, (2011) 9 SCC 1 : AIR 2011 SC 437.

[6] State of Karnataka v. State of Tamil Nadu, (2017) 6 SCC 728.

[7] The Constitution (One Hundred and First Amendment) Act, 2016, No. 18, Acts of Parliament, 2016 (India).

[8] Integrated Goods and Services Tax Act, No. 13 of 2017, § 5(3) (India).​

[9] Notification No. 8/2017-Integrated Tax (Rate), Ministry of Finance, Central Board of Indirect Taxes and Customs (June 28, 2017).​

[10] Notification No. 10/2017-Integrated Tax (Rate), Ministry of Finance, Central Board of Indirect Taxes and Customs (June 28, 2017).​

[11] INDIA CONST. art. 246A.​

[12] INDIA CONST. art. 265.​

[13] INDIA CONST. art. 279A.

[14] K. J. Joseph & L. Anitha Kumary, India’s GST Paradigm and the Trajectory of Fiscal Federalism: An Analysis with Special Reference to Kerala, 71 Indian Econ. J. 1 (2023), https://doi.org/10.1177/00194662221146640

[15] Alok Prasanna Kumar, A Fatal Blow to the Goods and Services Tax, 57 Econ. & Pol. Wkly. No. 25 (June 18, 2022), https://www.epw.in/journal/2022/25/law-and-society/fatal-blow-goods-and-services-tax.html

[16] Lekha Chakraborty, Indian Fiscal Federalism at the Crossroads: Some Reflections, Nat’l Inst. of Pub. Fin. & Pol’y, Working Paper No. 260, at [pin cite if needed] (Apr. 30, 2019), https://www.nipfp.org.in/media/documents/WP_260_2019.pdf.

[17] Dr. D. Ananda, Goods and Services Tax and Its Implications for Fiscal Federalism in India, 6 Int’l J. Pol. Sci. & Governance 95 (2024), https://doi.org/10.33545/26646021.2024.v6.i2b.371

[18] CA Sri Harsha, SC Judgment in Mohit Minerals: Striking Down the Levy on Ocean Freight, 138 Taxmann.com 360 (2022), https://www.taxmann.com/post/blog/analysis-sc-judgment-in-mohit-minerals-striking-down-the-levy-on-ocean-freight

@article{1713324,
      author = {Dr. Vikram Karuna},
      title = {Beyond One Nation, One Tax: Constitutional Limits in Mohit Minerals},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {9},
      number = {7},
      pages = {146-152},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1713324.pdf},
      abstract = {The Supreme Court?s ruling in Union of India v. Mohit?Minerals Pvt?Ltd (hereinafter ?Mohit Minerals?) marks a pivotal moment in India?s GST jurisprudence, scrutinising both the design of the ?One?Nation,?One?Tax? model and the constitutional limits of fiscal power. The Court struck down the IGST levy on ocean freight in CIF contracts, holding that a reverse charge impost created solely by delegated legislation contravened the concept of composite supply and Article?265?s requirement of lawful authority. Simultaneously, it characterised the GST?Council as a recommendatory body under Article?279A and affirmed that Parliament and State Legislatures possess simultaneous law-making power under Article?246A, rejecting the notion of binding ?pooled sovereignty.? This paper uses Mohit?Minerals to explore three enduring constitutional boundaries: the limits of delegated taxation, the enforceability of fiscal federalism, and the balance between uniformity and autonomy in the post-101st?Amendment order. It shows how the judgment restrains executive tax innovations, reinterprets ?cooperative federalism? as equal legislative participation, and reanchors GST accountability in representative institutions rather than technocratic consensus. Ultimately, Mohit?Minerals redefines India?s fiscal federalism by reaffirming legislative supremacy and restoring the constitutional balance between efficiency and democracy.},
      keywords = {GST?Council, Fiscal?Federalism, Article?265, Delegated?Legislation, Cooperative?Federalism},
      month = {January},
      doi = {https://doi.org/10.64388/IREV9I7-1713324}
  }