https://www.taxtmi.com/article/detailed?id=15586 Rule of reading down preserves statutory provisions by limiting their scope to make them workable; it permits appellate authorities to grant interim relief with a reasoned order explaining dispensation of normal pre-deposit requirements. Applied in tax procedure, a proviso is read down so that, after 180 days, the revenue may seek vacation of stay on proof that the assessee defaulted or caused delay. en-us Thu, 11 Dec 2025 09:20:09 +0530 Thu, 11 Dec 2025 09:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15586 Rule of reading down preserves statutory provisions by limiting their scope to make them workable; it permits appellate authorities to grant interim relief with a reasoned order explaining dispensation of normal pre-deposit requirements. Applied in tax procedure, a proviso is read down so that, after 180 days, the revenue may seek vacation of stay on proof that the assessee defaulted or caused delay. Articles Goods and Services Tax - GST Thu, 11 Dec 2025 09:20:09 +0530 https://www.taxtmi.com/article/detailed?id=15586