GST and dispute resolution

Taxpayers would benefit from certainty in the assessment matters

India’s climb on the “Ease of Doing Business” ranking has been deservedly applauded. But equally important is the ease of paying taxes. Some research shows that improvement in the ease of paying tax can help improve compliance especially for lower tax segments. Not withstanding these disputes do divert taxpayers’ attention from more important productive tasks. 

Broadly, any tax system must have the following five distinctive features. First, disputes must be clearly defined, and non-serious infringements should be kept out of the domain of disputes. Second, uniformity of practice in assessment must be ensured by facilitating those who draft the law to