https://www.taxtmi.com/article/detailed?id=16380 GST administration must function as a faithful trustee of the Constitution and the statute rather than a target-driven enforcement machinery. The article criticises mechanical and high-handed use of detention and adjudication powers, including abusive reliance on GST provisions, and stresses that revenue collection cannot override statutory integrity, good faith, or humane treatment of taxpayers. It also emphasises that portal errors, e-way bill mistakes, and other compliance difficulties should not be treated with indiscriminate severity where the legal foundation for enforcement is weak. en-us Sat, 09 May 2026 07:14:13 +0530 Sat, 09 May 2026 07:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16380 GST administration must function as a faithful trustee of the Constitution and the statute rather than a target-driven enforcement machinery. The article criticises mechanical and high-handed use of detention and adjudication powers, including abusive reliance on GST provisions, and stresses that revenue collection cannot override statutory integrity, good faith, or humane treatment of taxpayers. It also emphasises that portal errors, e-way bill mistakes, and other compliance difficulties should not be treated with indiscriminate severity where the legal foundation for enforcement is weak. Articles Goods and Services Tax - GST Sat, 09 May 2026 07:14:13 +0530 https://www.taxtmi.com/article/detailed?id=16380