Salvaging the spirit of GST: To make it a ‘good and simple’ tax, its approach to dispute resolution needs a rethink

Soon after the new government takes over in June, we will have completed seven years of the introduction of the goods and services tax (GST) in the country. Given that a detailed programme for the new government’s first hundred days in office is already being drawn up, it is quite likely to feature further reform in this new tax system. The GST project continues to be a work in progress. Som…