Procedural defects in invoices and dealer registration do not defeat relief when transaction genuineness and goods utilisation are established.

Minor procedural irregularities in dealer registration and invoice description did not defeat relief under the notification where the invoices were not shown to be fabricated, the registration certificate was produced before the authorities, and receipt and utilisation of the goods were accepted. The mention of Faridabad together with Jind in the invoice address was treated as immaterial because transport documents supported movement of the goods and the transaction's genuineness was undisputed. On that basis, the alleged defects were regarded as procedural rather than substantive, and the assessee's entitlement to relief was not affected.

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Issues: Whether the dealer's registration status at the time of issuance of the invoices, and the mention of different addresses in the invoices, materially affected the assessee's entitlement to relief under the notification.

Analysis: The invoice-related dispute turned on a short interval between the notification date and the invoice date, and the registration certificate was found to have been produced before the authorities. The absence of a challenge to the genuineness of the invoices, together with the acceptance of receipt and utilisation of the goods, showed that the alleged defect was only procedural. The additional mention of Faridabad along with Jind in the address was treated as immaterial in view of the supporting transport documents and the undisputed movement of the goods.

Conclusion: The registration timing and address discrepancy did not invalidate the invoices or the assessee's claim.

Final Conclusion: The Revenue's objection failed because the noted defects were not substantive and did not affect the authenticity of the transaction.

Ratio Decidendi: A minor procedural irregularity in dealer registration or invoice description does not defeat relief where the genuineness of the transaction, receipt of goods, and their utilisation are otherwise established.

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