A 3-Judges bench of the Hon’ble Supreme Court has recently concluded in Union of India v. Mohit Minerals Pvt. Ltd. [Judgment dated 19 May 2022 in Civil Appeal No.1390 of 2022] that the recommendations of the GST Council are not binding on Parliament or the State Legislatures. This conclusion has led to a spate of criticism, particularly on the supposed effect of the judgment on the uniform development of the law. It has been argued that Parliament and the State Legislatures will diverge and there will be no consistency and that therefore this judgment is wrong. I argue in this article that the Hon’ble Supreme Court has taken the right view. The Goods and Services Tax regime was introduced by the 101st Constitution Amendment Act. Prior to this Constitutional amendment, there was a strict separation of taxing powers between the Union and the State Governments. This could be seen by the fact that all the fields of t.......