https://www.taxtmi.com/article/detailed?id=15481 Goods and Services Tax enforcement has become mechanical and target driven rather than risk-based and technology-enabled, producing unscientific audit selection, legally weak reports, repeat scrutiny without fresh risk indicators, and harassment of compliant taxpayers. Organisational incentives-manipulated postings and pressure to meet quantitative targets-undermine oversight and drive arbitrary enforcement. Recommended reforms include data backed selection, professional legal standards for audit reports, barring repeat audits absent new risks, scientifically derived targets, and strict discipline for misuse of authority to restore lawful, fair and sustainable revenue collection. en-us Tue, 25 Nov 2025 09:38:39 +0530 Tue, 25 Nov 2025 09:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15481 Goods and Services Tax enforcement has become mechanical and target driven rather than risk-based and technology-enabled, producing unscientific audit selection, legally weak reports, repeat scrutiny without fresh risk indicators, and harassment of compliant taxpayers. Organisational incentives-manipulated postings and pressure to meet quantitative targets-undermine oversight and drive arbitrary enforcement. Recommended reforms include data backed selection, professional legal standards for audit reports, barring repeat audits absent new risks, scientifically derived targets, and strict discipline for misuse of authority to restore lawful, fair and sustainable revenue collection. Articles Goods and Services Tax - GST Tue, 25 Nov 2025 09:38:39 +0530 https://www.taxtmi.com/article/detailed?id=15481