Second, critics are right in claiming that the existing GST architecture is flawed. Not just because it has too many slabs (done to balance political and revenue concerns) as well as the fact that the technology platform on which it is based was suspect and needed a lot of mid-course fixing, but because its design premise was based on the idea of preventing evasion. While one can’t quarrel with the idea of anti-evasion—especially given the anecdotal track record of some Indian businesses—it is also a fact that it is rather presumptuous to blame only the tax payer; the ecosystem ensured that there was no other way to conduct business. The flip side of this is that if transparent rules are in place, there is every reason to believe tax payer behaviour will alter favourably.