Summaries by Manjunath A.N., Arjun Raghavendra M.

India's customs law uniquely demands duty payment before goods clearance, unlike other taxes. This practice obstructs business, impedes exports, and deters investment, despite international agreements urging reform. While an Authorized Economic Operator (AEO) program allows deferral, its complexity and limited access render it a mere privilege, not policy. The author argues for making deferred duty payment the default for all registered importers, leveraging existing tax records to assess trustworthiness. This would streamline supply chains, reduce costs, and align India with global trade norms, transforming a bottleneck into a competitive advantage for the nation's economy.

India's tax policy deviates from global best practices, often guided by "anti-canons" rather than principles of equity and certainty. These include revenue maximization, isolationist policy-making, retrospective amendments, a penny-wise approach, and cadre-driven administration. The article critically argues these practices transform taxation into a penalty, actively hindering actual economic growth. Significant reforms are urged to eliminate these harmful tendencies. India must align its tax framework with established global canons, prioritizing a flourishing economy over mere state convenience for superior national outcomes.

India's GST system demonstrates a profound asymmetry: the state grants itself broad deadline extensions, yet demands strict adherence from taxpayers. The government routinely extends its own timelines for GST implementation, compensation, and tribunal setup, citing various reasons. In contrast, taxpayers are denied similar discretion for genuine delays, resulting in harsh penalties. The author advocates for implementing the discretionary flexibility found in income-tax law for GST appellate forums. This change would foster fairness, protect small businesses, and bring proportionate maturity to a system that, hypocritically, preaches rigidity while living by its own extensions.