Why do people blame and villianize N.Sitharaman for inordinate taxes when it’s clear that she is just a face?

We all know how little power the ministers and netas in Modi govt hold. It’s just the two men - Amit shah and Modi holding the cards with their stooges deployed at each position. In order to avoid getting criticism from everyone they have appointed a scapegoat and vilified her enough so that people hate her and that protects them from any direct attacks. And guess what they have been absolutely successful.