Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post an Article
Post a New Article
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date

Drumroll... its 53rd

Madhusudan Mishra
Basic structure: amendments must preserve foundational principles; otherwise retrospective relaxations and amnesties risk legal confusion. The article criticises GST Council recommendations for ad hoc, retrospective relaxations and subordinate legislation overreach that undermine legal certainty, urging that amnesty measures not be worse than the defaults they cure and calling for a principled overhaul grounded in a basic structure that preserves foundational legal principles while improving implementation governance. (AI Summary)

Recommendations of 53rd GST Council Meeting held on 22-06-2024

Rule of Law!! But what is law then? Who drafted it? With 70 years of independence and more than 100 years of jurisprudence but what we see today is a bumbling buffoon. (Don't they have mercury exalted or sun have directional force in birth charts?)

What do they call it? 'Relaxation', 'Clarification', or 'Facilitation' - fancy words! But how? Oh, 'retrospective'. Okay. Then what till now? Just a nightmare, Good Morning. Then what will be the 'mechanics'? A new mess. No issues, we are resilient.

Do this (2017), no, this (2019), no no, this (2022). Oh, Sorry! Do what we said 'originally' (2017). Salman says 'Do whatever you want to do man', don't take it seriously. Its law, has boundaries and combinatorics. Law governed by excessive subordinate legislation accepts overreach and confusion. 

We can't develop 1, 2, 3 and now we have A, B, C, D complex the same. Does the efficiency of software engineers decide the manner and timing of implementation and if yes then why then and not now and doesn't seem we are still ready now. 

A serious overhaul is required to set the principles with a 'basic structure' (not a garble mush) powerful enough to cater for every combination else we will end up like Income Tax asking for DTC.

The cure (Amnesty) should not be worse than the disease (default).

answers
Sort by
+ Add A New Reply
Hide
Sadanand Bulbule on Jun 24, 2024

Dear Sir

It is like moving " square wheel".

Madhusudan Mishra on Jun 25, 2024

A perfect law should be governed by its 'basic structure' embodying universal principles.

Altering 'basic structure' for specificity results in mush and an attempt to whitewash the lapse. This compassion is all fur coat and no knickers.

Harmful to the law and its learners.

Shyam Naik on Jun 25, 2024

Bollywood Number - "Left Leg Age Age, Right Leg Pichhe Pichhe" - "Left Leg forward and forward and Right Leg Backward and Backward". Body won't move.

+ Add A New Reply
Hide
Recent Articles