See bro both direct & Indirect taxes have its pros & cons. We need to have a balanced system of Taxation where both direct & indirect taxes are levied in proportion which depends upon many factors. If we highly depend upon indirect taxes, it will give rise to inflation. Further shortcomings of Indirect taxes are that its levy is not depend upon ability to pay. Further, IDT also lead to cascading effect of tax. Hence, it is good if we have balance in proportion of direct & indirect taxes.