Congress vice president Rahul Gandhi on Thursday lashed out at PM Narendra Modi, saying that he had a 'very large chest', but 'a very small heart'. "All cash is not black, all black is not cash. PM unleashed his powers from his very big chest and very small heart," the Congress vice president said.

While addressing the PhD Chamber of Commerce, Gandhi also accused Finance Minister Arun Jaitley of behaving as if everything was fine. "Businesses are drowning, but Mr. Jaitley has the nerve to go on TV every other day saying things are just fine," he said.

The Congress vice-president also criticised PM Narendra Modi for announcing GST and demonetization without a concrete plan. "PM fired double tap - two quickly, close shots (Demonetisation,GST) to ensure target is down, which crippled our economy," Gandhi added.

Gandhi also criticised PM Narendra Modi's 'lack of trust'. "Business runs on a psyche of trust. Trust in this governmentis dead. PM and government are convinced every single person is a thief," Gandhi said in his speech, adding that one develops trust by listening to each other. "Today there is no one in govt ready to listen to the pain of our people," he added.

Gandhi also said that while he was in support of Start-up India, it could not be accompanied by Shut Up India. "It is imperative for the government to listen to you, trust you and believe in you," he said.

The Congress vice president also asked the Centre why it was treating SMEs in the fight against employment with 'such little dignity.' "SMEs are the backbone but get very little support. Nobody else has bandwidth to take on Chinese and beat them at their game," he added.

Questioning the controversy of the Taj Mahal and its origins, Gandhi said, "People once looked up to us for our values & leadership. Today, they laugh as we're busy debating whether Taj Mahal ws actually built by Indians."

Earlier, he targeted the government on Twitter. With a rhyme in colloquial Hindi and a dig at Finance Minister Arun Jaitley, Congress vice president Rahul Gandhi today mocked his claims on the economy, holding that it was in the ICU and "Dr Jaitley's" medicines were ineffective.

Continuing with his attacks on the government on Twitter, Gandhi said, "Dr Jaitley, the economy is in the ICU because of noteban and GST".

— Office of RG (@OfficeOfRG) October 26, 2017

He also tweeted a doggerel, "Aap kehtey hai aap kissi sey kum nahi/ magar aapki dava mein dum nahi (You claim you are no less than the others, but your medicines have no strength)." The Tweet came a day after Jaitley retorted to Gandhi's barb on the new tax regime, which the Congress leader had likened to a Bollywood villain.

"Those who are used to the 2G scam and the coal scam will naturally have objections to a legitimate tax programme," Jaitley said.

Gandhi, while campaigning in Gujarat, had dubbed the GST "Gabbar Singh Tax", recalling the villain from the 1975 blockbuster 'Sholay'.

He had also attacked the government on GST by referencing the Bollywood character's dialogue to say it was a tax that coveted people's earnings.

Earlier in the day, the Congress vice president on Thursday took another dig at finance minister Jaitley and the Goods and Service Tax and demonetization.

Taking to Twitter, Gandhi said, "Dr Arun Jaitley, demonetization and GST have put the economy in the ICU. You may say that you're no less than anyone else, but the truth is your medicine has no strength."

With PTI Inputs