Leniency for bonafide procedural mistakes: accept simplified movement documents and non-standard units if goods are properly accounted. The circular permits acceptance of simplified movement documents and the use of non-standard units for job-work consignments if essential particulars are present and quantities are satisfactorily accounted; Commissioners are directed to examine local trade practices and exercise discretion, viewing bonafide technical and procedural mistakes by typically small job-workers leniently.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Leniency for bonafide procedural mistakes: accept simplified movement documents and non-standard units if goods are properly accounted.
The circular permits acceptance of simplified movement documents and the use of non-standard units for job-work consignments if essential particulars are present and quantities are satisfactorily accounted; Commissioners are directed to examine local trade practices and exercise discretion, viewing bonafide technical and procedural mistakes by typically small job-workers leniently.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
