https://www.taxtmi.com/article/detailed?id=16160 Tax law is portrayed as inherently contentious because it operates at the intersection of sovereign revenue power and private economic activity. GST is described as a digitally monitored system of continuous compliance and cross-verification, where mismatches, delays, and defaults can trigger immediate consequences. The Input Tax Credit mechanism is treated as a conditional entitlement dependent on strict statutory compliance, while enforcement tools such as detention, confiscation, provisional attachment, and blocking of credits form part of the scheme and raise proportionality concerns. en-us Wed, 08 Apr 2026 08:59:05 +0530 Wed, 08 Apr 2026 08:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16160 Tax law is portrayed as inherently contentious because it operates at the intersection of sovereign revenue power and private economic activity. GST is described as a digitally monitored system of continuous compliance and cross-verification, where mismatches, delays, and defaults can trigger immediate consequences. The Input Tax Credit mechanism is treated as a conditional entitlement dependent on strict statutory compliance, while enforcement tools such as detention, confiscation, provisional attachment, and blocking of credits form part of the scheme and raise proportionality concerns. Articles Goods and Services Tax - GST Wed, 08 Apr 2026 08:59:05 +0530 https://www.taxtmi.com/article/detailed?id=16160