Substance over form in GTA abatement claims under Notification No. 32/2004 where declarations fulfil the notification's object.

Abatement under Notification No. 32/2004 for GTA service depended on whether the prescribed declaration and supporting certificate satisfied the notification's purpose, even if the form was objected to. The record reflected that the relevant declarations were available and examined by the appellate authority together with a Chartered Accountant's certificate. Applying the principle that substance prevails over form where the document fulfills the object of the notification, the Tribunal treated the procedural objection as non-fatal and held the abatement available.

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Issues: Whether the appellant was entitled to abatement under Notification No. 32/2004 for GTA service despite objections regarding the form of declaration and supporting certificates.

Analysis: The relief under the notification depended on furnishing the prescribed declaration, but the controlling consideration was whether the substance of the declaration satisfied the notification's purpose. The record showed that the relevant declarations were available and had been examined by the appellate authority, along with a Chartered Accountant's certificate. The Tribunal applied its consistent view that substance prevails over format where the document fulfills the object of the notification.

Conclusion: The appellant was entitled to the abatement. The impugned orders were set aside and the appeals were allowed.

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