HC held mere mentioning of wrong VAT provision did not invalidate order in case Authority had proper Jurisdiction

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, 2009-10, and 201...