1. Sir, before going to General Clauses Act, should it not be more logicl to go to Analogous Acts. If yes, then in case of a word not defined in GST, can we not refer to Service Tax, and Central Excise Acts rather than General Clauses Act?
2. While discussing on penalties, you mentioned two sections, 129 and 74. Later on you also mentioned about Rule of specific which says that specific will prevail over genral like in classification issues. Isn't
129 more specific as compared to 74?
3. The recent amanemdment to Rule 89(4) amedneing the definition of 'Zero rated turnover' which restrcits the export turnover to 1.5 times of domestic turnover of same or similar supplier. Isn't it impossible for me to know the turnover of 'similar supplier thus falling under the vires of maxim Lex Non Cogit Ad Impossibilia....' Not to mention it is also exceeding the GST Act as there is no such capping under GST Act.
4. Sir, section 43A of CGST Act can be seen as unconstitutional because it infringes the substanted right of availing ITC by the registered person.Please clarify.
5. What difference can be interpreted from section 17(5)(c) and 17(5)(d) in which in sub clause c plant and machinery and in sub clause (d) plant or machinery is written? how to interpret?
6. Decision of High Court is applicable to Adjudicating Authority in other state. Whether it's Binding in nature?
7. Sir, can you throw some light on transitional provisions contained in any act/rules?
8. What is the solution if court doesn't decide on writ filed by a common man or assesssee, if the matter is urgent?
9. Whether legal maxims is enforcable on the deparment.say in one of the case, a legal maxim defends the argument of the assesse, can assesse use the tool of legal maxim to defend himself and moreimportantly whether said legal maxim is enforcable on the department or revenue authority.
10. Sir....Dont you think that if a Law is wholly guided by the realease of Circulars or Order or any Corrigendum as it is happening in GST Era includes a sharp and clear activeness of "Rule of Mischief" as against directed by Statute?
11. How to compute time for filing any appeal before any authority during lockdown period whether force mejeure is applicable where any express provision not there?
