https://www.taxtmi.com/article/detailed?id=10291 Purposive interpretation requires construing GST provisions by reference to their object and legislative intent rather than by rigid literalism when literal reading frustrates statutory purpose. Courts have held that administrative circulars cannot override statutory exemptions, that taxing statutes need clear words to impose tax, and that interpretations producing absurd or unworkable results will be rejected. Evidence-based adjudication and the advocacy role are essential to reach decisions that harmonise tax administration with legislative intent and to prevent administrative overreach. en-us Fri, 25 Feb 2022 13:45:50 +0530 Fri, 25 Feb 2022 14:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10291 Purposive interpretation requires construing GST provisions by reference to their object and legislative intent rather than by rigid literalism when literal reading frustrates statutory purpose. Courts have held that administrative circulars cannot override statutory exemptions, that taxing statutes need clear words to impose tax, and that interpretations producing absurd or unworkable results will be rejected. Evidence-based adjudication and the advocacy role are essential to reach decisions that harmonise tax administration with legislative intent and to prevent administrative overreach. Articles Goods and Services Tax - GST Fri, 25 Feb 2022 13:45:50 +0530 https://www.taxtmi.com/article/detailed?id=10291