Topic
Substantive rights in Indian law refer to the core legal entitlements granted by statutes or constitutional provisions, independent of procedural formalities.
ITAT Delhi rules that mere delay in filing Form 10-IC does not invalidate the concessional tax rate under Section 115BAA if the assessee’s eligibility and intent are established. The ruling reinforces that procedural lapses cannot override substantive rights when compliance is otherwise demonstrable.
CESTAT Chandigarh rules telecom towers qualify as 'goods' under CENVAT Credit Rules, enabling taxpayers to claim input credit. The tribunal also permits transfer of unutilized credit upon shifting to centralized registration, clarifying substantive rights for telecom infrastructure providers.
The Bombay High Court has held that registration under the MSMED Act does not bar MSMEs from pursuing ad hoc arbitration under the Arbitration and Conciliation Act, 1996. Section 18's remedy is discretionary, not mandatory, empowering businesses to choose faster dispute resolution without forfeiting substantive rights under contract law.
Delhi High Court holds that non-compliance with CPC Order VI Rule 15A is curable and cannot defeat substantive rights when merits have been fully adjudicated.
ITAT Indore holds that belated filing of Form 67 does not disentitle taxpayer to FTC under Section 90/90A, as it is a directory requirement and DTAA rights prevail.
Bombay High Court holds that taxpayers cannot be penalized for system failures in ICEGATE; directs payment via demand draft to preserve statutory rights.