"I am a graduate of the National Law Institute University and currently working with GSTaxperts in Chandigarh. I have a passion for helping businesses and individuals navigate complex indirect-tax regulations, and have developed a reputation for delivering insightful and effective solutions to even the most challenging tax issues."
The Hon’ble Supreme Court in PCIT v Maruti Suzuki India Limited has held that a notice/order issued in the name of a non-existing entity is a jurisdictional error, since a non-existing entity cannot be considered as a ‘person’ under the Income Tax Act, 1961, to whom a notice can be issued. Since this defect is jurisdictional goes into the very root of the matter, it cannot be considered as a curable defect.
