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HC held mere mentioning of wrong VAT provision did not invalidate order in case Authority had proper Jurisdiction
Case Law Details
- Case Name
- Gingee Agricultural Producers Co-operative Marketing Society Limited Vs Appellate Deputy Commissioner (CT) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Gingee Agricultural Producers Co-operative Marketing Society Limited Vs Appellate Deputy Commissioner (CT) (Madras High Court)
Conclusion: Mere mentioning of a wrong value-added tax ( VAT ) Provision or non-mentioning of a provision did not invalidate an order if the court or statutory authority had the requisite jurisdiction to issue it and there was only a typographical error in the notices and they were supposed to be issued under Section 27(1)(a) of the TNVAT Act, 2006.
Held: Assessee -cooperative marketing society limited, was subjected to revised assessments for 2008-09,...
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