Court Orders Reevaluation of Tax Exemption Application, Emphasizing Merits Over Procedural Omissions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein - The writ petition is disposed of with the directive for the respondent to treat the petitioner's application as a rectification application and decide on it based on merits within a stipulated timeframe.....