https://www.taxtmi.com/article/detailed?id=12900 Tax and fiscal provisions demand strict, literal construction: courts must respect the plain language, cannot read in or imply provisions, and must give effect to specific provisions over general ones. Deeming clauses are confined to their wording. Statutory procedural requirements and officer-specific powers are mandatory and must be followed; provisional measures and their durations operate only as prescribed. Equity, trade practice or administrative convenience cannot expand a charging provision or supply omitted legislative words. en-us Wed, 04 Sep 2024 18:59:24 +0530 Wed, 04 Sep 2024 18:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12900 Tax and fiscal provisions demand strict, literal construction: courts must respect the plain language, cannot read in or imply provisions, and must give effect to specific provisions over general ones. Deeming clauses are confined to their wording. Statutory procedural requirements and officer-specific powers are mandatory and must be followed; provisional measures and their durations operate only as prescribed. Equity, trade practice or administrative convenience cannot expand a charging provision or supply omitted legislative words. Articles Goods and Services Tax - GST Wed, 04 Sep 2024 18:59:24 +0530 https://www.taxtmi.com/article/detailed?id=12900