Court Rules Procedural Lapse on CENVAT Credit During GST Transition Doesn't Affect Substantive Rights, Supports Appellant's Case.

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....CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the substantive right of the appellant because the failure to comply with the provisions of ISD are at best may be termed as procedural irregularity and it has been consistently held by various Courts that substantive right cannot be denied merely on procedural irregularity. - AT....