Legislative Drafting Error in GST Act: Impact of ‘or’ Instead of ‘and’ in Section 17(5)(d) and the SC’s Decision in Safari Retreats

The GST Act’s legislative drafting error has caused confusion in interpreting certain provisions, particularly in Safari Retreats’ case. The mistake in the language of the law has led to varying interpretations, causing legal uncertainty. The Supreme Court (SC) pointed out that such errors can affect the application of the law and its enforcement. This case underlines the need for careful drafting of tax laws to avoid confusion and ensure that businesses are not adversely affected by errors. The SC has directed that the issue be addressed to prevent future misapplications of the law.