Exemption Can’t be denied for Mere Technical Mistake: Rajasthan High court

Commissioner Of Central Goods And Service Tax Central Excise Vs Bhoorathanam Construction Co. (P) Ltd. (Rajasthan High Court) After hearing both the sides and on going through the material available on record, it appears that the main argument of the appellant that MS Special are also a sort of pipe, though of smaller length and, therefore, the reference to the MS pipes in the District Collector’s Certificate would also cover MS Special. On going through the record, we find that out of the 8 certificates in 4 certificates MS Special has been mentioned. The Department has already granted exem...