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

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.