Statutory Interpretations and Legal Maxims:
The GST Acts like other recent laws in India is not simple and may need to be read considering the general principles of interpretation and may also need to follow legal maxims laid down over centuries. Some principles and legal maxims have been set out below:
(a) When reading the law the plain language is to be given effect. Meanings contrary to plain language are not permissible.
(b) Apparent omission in law cannot be made good or rectified by Courts. Necessarily to be amended by making representation. (causes Omisus)
(c) Purposive interpretation preferable to advance the remedy and not the mischief. ( Heydons Rule)
(d) Notifications issued to further public welfare the law should be reasonable, just, sensible and fair. Normally not to cause hardship, inconvenience, injustice and avoid friction in system.
(e) Law which is vaguely worded the entire provision can be read as a whole harmoniously .
(f) The Act prevails over the rule.
(g) Illustrations cannot modify the law.
(h) Explanation cannot expand the scope of the provision.
(i) Terms which are together need to be of same genere ( ejusdem generis)or gathered by the company they keep.( noscitur soius)
(j) Multiple non obstante clauses, the last provision would be prevail.
(k) In case of doubt the later provision prevails.
(l) Vested rights not to be affected retrospectively.
(m) Parliament can make law retrospectively to cure defects.
(n) Levy provisions to favour tax payer if not clear.
(o) Exemption provisions to favour revenue.
(p) No presence of guilt needed for penalty unless specified specifically.
The above are some indicative principles. [ Detailed article/ video on [email protected] maybe referred for more on legal maxims and constitution]