https://www.taxtmi.com/article/detailed?id=15333 GST administration requires disciplined reasoning: combine textual reasoning (applying provisions on input tax credit and refunds) with teleological reasoning (respecting aims like preventing cascading and ensuring fairness). Advocates must frame disputes to reveal legal meaning, and use deduction, induction, and analogy to constrain administrative action. Policy arguments are integral to legal reasoning where denial of refunds or credit without fraud findings or reasoned orders contradicts the internal logic of the law. Calm, evidence-based orders and technology-driven, risk-based enforcement support fair adjudication. en-us Mon, 03 Nov 2025 08:16:35 +0530 Tue, 04 Nov 2025 11:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15333 GST administration requires disciplined reasoning: combine textual reasoning (applying provisions on input tax credit and refunds) with teleological reasoning (respecting aims like preventing cascading and ensuring fairness). Advocates must frame disputes to reveal legal meaning, and use deduction, induction, and analogy to constrain administrative action. Policy arguments are integral to legal reasoning where denial of refunds or credit without fraud findings or reasoned orders contradicts the internal logic of the law. Calm, evidence-based orders and technology-driven, risk-based enforcement support fair adjudication. Articles Goods and Services Tax - GST Mon, 03 Nov 2025 08:16:35 +0530 https://www.taxtmi.com/article/detailed?id=15333