https://www.taxtmi.com/article/detailed?id=11221 The rule of reading down construes potentially invalid statutory provisions narrowly to preserve their validity as a form of harmonious construction, permitting courts to smooth textual defects without adding new legislative content. Its use is constrained: courts must avoid introducing words or effects absent from the statute and may only read provisions down to prevent statutory rights from becoming illusory. Reading down can allow limited judicial exceptions-such as permitting discretion to grant interim relief and requiring reasoned orders when departing from normal procedures-provided such constructions remain textually and purposively justified. en-us Mon, 20 Mar 2023 10:36:11 +0530 Mon, 20 Mar 2023 10:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11221 The rule of reading down construes potentially invalid statutory provisions narrowly to preserve their validity as a form of harmonious construction, permitting courts to smooth textual defects without adding new legislative content. Its use is constrained: courts must avoid introducing words or effects absent from the statute and may only read provisions down to prevent statutory rights from becoming illusory. Reading down can allow limited judicial exceptions-such as permitting discretion to grant interim relief and requiring reasoned orders when departing from normal procedures-provided such constructions remain textually and purposively justified. Articles Goods and Services Tax - GST Mon, 20 Mar 2023 10:36:11 +0530 https://www.taxtmi.com/article/detailed?id=11221