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Doctrine of substantial compliance

Central Excise - By: - CA Akash Phophalia - Dated:- 30-8-2016 - Indirect tax laws has prescribed plethora of processes to be followed at different point of time to avail of different benefits. However, many times assessee failed to comply procedures in total and there is dispute between department and assessee regarding availment of benefits to assessee. This article aims at enlightening readers regarding the preference of substantial benefits over procedural compliances. However, this does not .....

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purpose and object to be achieved and the context of the prerequisites which are essential to achieve the object and purpose of the rule or the regulation. Such a defence cannot be pleaded if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. Certainly, it means that the Court should determine whether the statute has been followed sufficiently so as to carry out the intent for which the statute was enacted and not a mirror image type of s .....

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its of an exemption clause that are important. Substantial compliance of an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with notwithstanding the non-compliance of directory requirements. In cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faul .....

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estion to be examined is whether the requirements relate to the substance or essence of the statute, if so, strict adherence to those requirements is a precondition to give effect to that doctrine. On the other hand, if the requirements are procedural or directory in that they are not of the essence of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. In other words, a mere attempted compliance may n .....

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ompliance procedure for claiming the abatement was made by the appellant .....it is clear that only due to minor procedure lapse, the abatement claim cannot be rejected..... In another case of Globe Private Detective Bureau v CCE Lucknow 2016 (5) TMI 179 - ALLAHABAD HIGH COURT it was held that ...substantial compliance by the appellant of this court s orders and consequently in the interest of revenue and to do substantial justice, the relaxation in time for deposit of the amount is well deservi .....

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authority also placed reliance upon the documents produced by Miss Anita Chotrani and Mr. Raut. These documents were, it is admitted, disclosed to the appellants, who were permitted to inspect the same. The production of the documents duly confronted to the appellants was in the nature of production in terms of Section 139 of the Evidence Act, where the witness producing the documents is not subjected to cross-examination. Such being the case, the refusal of the adjudicating authority to permit .....

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