Goods Transport Agency services: Consignment note endorsements not mandatory under reverse charge mechanism, cannot deny substantive rights.

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....Benefit of abatement - GTA Services - reverse charge mechanism - absence of endorsement on the consignment notes - Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter.....