Abstract
A robust IT infrastructure holds the key to the successful implementation of GST in India. Much like the GST scheme, the GST Network has also been the subject of much critique. The author in this article discusses two major concerns that have been voiced with the structure of the GSTN. First, the structure and functioning of the GSTN as a NIU has been discussed along with the possibility of interference by non-governmental bodies. Second, the author has dealt with the privacy concerns emerging from such a large scale collection of data by GSTN. This has been analysed in the backdrop of the debate surrounding whether the right to privacy is a fundamental right at all. The article concludes with suggestions on how these two concerns could be best addressed without compromising on the effectiveness of the GSTN.
Recommended Citation
Sundaram, Karthik
(2016)
"GSTN - The New Network,"
National Law School of India Review: Vol. 28:
Iss.
2, Article 2.
Available at:
https://repository.nls.ac.in/nlsir/vol28/iss2/2
