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GST Compensation: Visible Amendment But An Invisible Dispute Resolution Mechanism

May 15, 2020[2020] 116 taxmann.com 589 (Article)
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Chanakya, the author of famous “Arthshastra”, said that the taxation and its structure should be easy to calculate, convenient to pay, inexpensive to administer and equitable in its burden. According to him, taxation should not be a painful process for the people. There should be leniency and caution while deciding the tax structure. Ideally, the Government should collect taxes like a honeybee which sucks just the right amount of honey from the flowers so that both can survive.
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