Understanding Legal Intent

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We often struggle with the "INTENTION OF THE LEGISLATURE." What does it mean? How do you prove the law's intent when it differs from an officer's view? Is understanding legal intent a science or an art? 1. Interpretation of statutes - Scope of - Primary task is to ascertain intention of legislature, actual or imputed - Object and purpose of enactments has to be advanced.

If two constructions are possible, Court must choose one consistent with good sense and fairness, and for that purpose, Court can even depart from interpretation according to plain meaning - Statutory provisions must be construed harmoniously to make it meaningful. [para 189]. Synergy Fertichem Pvt. Ltd. - Gujarat High Court (2020) 33 GSTL 513

2. The intention of the legislature, in a factual sense, is a myth. Interpretation should not be only be of "What has been" but of "What may be." Mischief Rule to be applied. Construction, which leans towards the constitutionality of legislation, to be preferred.Plain meaning must first be ascertained. In case of doubt, object of statute and its preamble an be seen. Delhi Transport Corporation vs D.T.C. Mazdoor Congress - Supreme Court (1991) Supp. (1) SCC 600 :: (1991) SCC (L&S) 1213

3. Both the charging provisions as well as the exemption provisions in taxing statutes have to be strictly construed, and the Golden Rule of Interpretation of plain language being given plain meaning is the cardinal principle applicable to taxing statutes. [para 27] Assistant Commissioner of CGST and Central Excise, Chennai vs Sutherland Global Services Pvt. Ltd. (6-Oct-2020) Madras High Court (2023) 6 CENTAX 99

4. Courts go beyond the rule of literal construction when its application leads (i) to more than one possible interpretation or (ii) to manifest absurdity or injustice. Optival Health Solutions Private Limited vs Union of India - Calcutta High Court (2019) 63 GSTR 107 Hope you will find this useful. Abhishek Raja Ram 9810638155