https://www.taxtmi.com/article/detailed?id=8124 The doctrine of reading down allows courts to construe statutory language narrowly to preserve constitutionality or to resolve vagueness by reference to purpose and context, but not to remake clear and unambiguous provisions. In the tax-credit context, a broad denial of input tax credit may be read down to exclude bona fide purchasing dealers who have valid invoices, complied with return and reconciliation requirements and shown due diligence, while enforcement measures remain available against defaulting sellers and in cases of collusion. en-us Thu, 16 Aug 2018 06:36:09 +0530 Thu, 16 Aug 2018 06:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8124 The doctrine of reading down allows courts to construe statutory language narrowly to preserve constitutionality or to resolve vagueness by reference to purpose and context, but not to remake clear and unambiguous provisions. In the tax-credit context, a broad denial of input tax credit may be read down to exclude bona fide purchasing dealers who have valid invoices, complied with return and reconciliation requirements and shown due diligence, while enforcement measures remain available against defaulting sellers and in cases of collusion. Articles Other Topics Thu, 16 Aug 2018 06:36:09 +0530 https://www.taxtmi.com/article/detailed?id=8124