Mere Mentioning of Wrong VAT Provision does not invalidate Order if Authority has Proper Jurisdiction: Madras HC

The Madras High Court ruled that merely mentioning the wrong VAT provision does not invalidate an order if the authority has proper jurisdiction. The court emphasized that substantial compliance with the law is key, and technical errors should not render an otherwise valid order void. This ruling reinforces that errors in citing the correct legal provisions do not overshadow the essence of justice and fairness in tax assessments, provided the authority operates within its rightful jurisdiction.