TMI Blog2017 (5) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd. [2016 (9) TMI 636 - ANDHRA PRADESH HIGH COURT] where it has been held that if notification puts the requirement of fulfilment of the condition it cannot be waived as mere procedural - when the condition of N/N. 17/2009-ST has not been fulfilled, the impugned order is sustained - appeal dismissed - decided against assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on merits. 3. The subject matter in these appeals relate to non-fulfilment of the condition of the Notification No. 17/2009-ST dated 7.7.2009 as the relevant details of shipping bills etc. were not mentioned in the respective invoices of service provider. It is also on record that the Lorry Receipts (LR) in case of transportation of export goods and the details of the invoices of the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licability of exemption, conditional. But by an amendment to the original notification, the grant of exemption was made conditional. Therefore, the object of the amendment is very clear to the effect that proof of eligibility to claim exemption was made equivalent to the eligibility for exemption. 33 . The Courts always tell statutory authorities that if something is required to be done by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal question 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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