Debate Over Late Application for Migration: Should Procedural Rules Be Relaxed to Preserve Substantive Rights?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Grant of registration - migration of registration under Notification dated 6.8.2018 - the stand of the Revenue is only that the application for migration was belated - In matters where the assessee risks the loss of a substantive right that accrued to him, the revenue ought to relax the procedural requirements so as to ensure that substantive benefits accrued to assessees are not denied on account of mere technical lapses.....