https://www.taxtmi.com/caselaws?id=237309 The High Court of Gujarat held that the exporter, despite not declaring commission paid to commission agents in shipping bills as required by Notification No. 17/2008-S.T., was entitled to a tax refund under the amended notification. The Court found that the timely payment of the commission without fraudulent intent allowed for the condonation of the non-declaration error. Emphasizing substantive compliance and lack of fraudulent intent, the Court dismissed the Tax Appeal, ruling in favor of the assessee and highlighting the importance of fulfilling financial obligations over technical errors in tax matters. en-us Mon, 25 Jun 2012 00:00:00 +0530 Tue, 24 Sep 2013 22:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237309 The High Court of Gujarat held that the exporter, despite not declaring commission paid to commission agents in shipping bills as required by Notification No. 17/2008-S.T., was entitled to a tax refund under the amended notification. The Court found that the timely payment of the commission without fraudulent intent allowed for the condonation of the non-declaration error. Emphasizing substantive compliance and lack of fraudulent intent, the Court dismissed the Tax Appeal, ruling in favor of the assessee and highlighting the importance of fulfilling financial obligations over technical errors in tax matters. Case-Laws Service Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237309