harassment by procedure
when a nil return is to be filed could not the learned hi-fis provide a simple option without filling 100 unwanted columns which are tiresome for one who is in low ebb for filing nil return? why not make gst return compulsory only when on the prescribed turn over to ease small struggling business man ? You can impose stiff penalties for wanton evaders rather than harass the small business men who are in large numbers and finally this may reflect in elections also.
Finally one practical clue.
The high profile businessmen have exclusive auditors and CAs and connections with higher ups could not be touched by officials.only small business men are left as prey for harassing officials who have been practised for harassing people for years.
The philosophy taught to them that 1000 people may suffer,but no one should escape tax net.
But every one knows what is in practise. more