https://www.taxtmi.com/article/detailed?id=15622 Indian GST and income tax laws exhibit pervasive ambiguity and frequent retrospective change that divert significant professional effort into interpretation, generate prolonged litigation, and create planning uncertainty. The note highlights conflicting judicial outcomes on input tax credit and retrospective legislative amendments as illustrative of systemic problems. It urges plain-language drafting with explicit legislative intent, time-bound dispute resolution, limits on retrospective amendments, mechanisms to harmonise effective dates after conflicting rulings, and administrative accountability to restore predictability and protect compliant taxpayers. en-us Wed, 17 Dec 2025 08:29:23 +0530 Wed, 17 Dec 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15622 Indian GST and income tax laws exhibit pervasive ambiguity and frequent retrospective change that divert significant professional effort into interpretation, generate prolonged litigation, and create planning uncertainty. The note highlights conflicting judicial outcomes on input tax credit and retrospective legislative amendments as illustrative of systemic problems. It urges plain-language drafting with explicit legislative intent, time-bound dispute resolution, limits on retrospective amendments, mechanisms to harmonise effective dates after conflicting rulings, and administrative accountability to restore predictability and protect compliant taxpayers. Articles Goods and Services Tax - GST Wed, 17 Dec 2025 08:29:23 +0530 https://www.taxtmi.com/article/detailed?id=15622