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SGST High Court Cases

GST – Section 140(5) of the CGST Act, 2017 – Transitional Credit – Manner for calculation of time period with respect to the phrase “within a period of thirty days from the appointed day” appearing in Section 140(5) of the CGST Act, 2017 - Denial of transitional credit claimed under Table 7[b] of Form GST TRAN-1 on the ground that the credit availed by the petitioner-assessee was in contravention of the provisions of Section 140(5) of the CGST Act, 2017 - the impugned TRAN Invoices, dated 28.06.2017, declared by the petitioner was entered in the recipients’ Books of Accounts on 31.07.2017 - Revenue objection that the impugned TRAN Invoices were entered into recipients’ Books of Accounts beyond a period of thirty days from the appointed day - the period of thirty days under Section 140(5) of the CGST Act which is to be counted from the appointed day and the appointed day being 01.07.2017, whether the day, 01.07.2017 is required to be excluded for the purpose of calculating thirty days - HELD – it is not in dispute that the appointed day for the purpose of Section 140 of the CGST Act is 01.07.2017. For compliance of the provisions of Section 140(5), the registered person has to record the Invoices in the Books of Accounts within thirty days from the appointed day, that is, 01.07.2017 - No provision in the CGST Act, 2017 regarding calculation of period of time has been brought to the notice of the Court - If while interpreting a statutory law, any doubt arises as to the meaning to be assigned to a word or a phrase or a clause used in an enactment and such word, phrase or clause is not specifically defined, it is legitimate and mandatory to fall back on the provisions of General Clauses Act, 1897. Hence, in the absence of any specific provision in the CGST Act, 2017 regarding calculation of time, the provisions of Section 9 of the General Clauses Act, 1897 is clearly applicable - Section 9 of the General Clauses Act provides for commencement and termination of time and as per Section 9 of General Clauses Act, if particular time-period is given from a certain date within which an act is to be done, the day on that date is to be excluded, meaning thereby, that the period is to be calculated by excluding the day from which the period is to be reckoned. From the provisions of sub-section [2] of Section 9 of the General Clauses Act, it is evidently clear that Section 9 applies to all Central Acts. Accordingly, for the expression, ‘within a period of thirty days from the appointed day’, occurring in sub-section [5] of Section 140 of the CGST Act, 2017, the period has to be reckoned by excluding the appointed day, which is 01.07.2017 - the impugned TRAN Invoices, which were entered in the recipients’ Books of Accounts on 31.07.2017 were within the period of thirty days from the appointed day - the impugned Order-in-Original is quashed and set aside - The writ petition stands allowed - Interpretation of Statute - In all the Acts and Regulations, made either by the Parliament or the Legislature, the words and phrases as defined in the General Clauses Act and the principles of interpretation laid down in the General Clauses Act are to be necessarily kept in view. If while interpreting a statutory law, any doubt arises as to the meaning to be assigned to a word or a phrase or a clause used in an enactment and such word, phrase or clause is not specifically defined, it is legitimate and indeed mandatory to fall back on the General Clauses Act. When there is repugnancy or conflict as to the subject or context between the General Clauses Act and a statutory provision which falls for interpretation, the Court must necessarily refer to the provisions of the statute.
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