Principles of Interpretation Of GST Law:.

• The Parliament has overriding power in GST
• The Act prevails over Rules
• Illustrations under a provision can’t modify the law
• Explanation under a provision can’t expand the scope of provision
• To cure defects in law, the Parliament can make law retrospectively

• GST exemptions can’t be notified retrospectively (even in case of erroneous omission)
• Interpret levy provisions in favour of taxpayer, if the wordings are not clear
• Unless specified specifically, no presence of guilt needed to be proved for Penalty
• To impeach liability self assessed by taxpayer, “burden of proof” lies on the revenue