Section 120 – Appeal Not to Be Invalid on Certain Grounds

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Section 120 of CGST Act, 2017 – Appeal Not to Be Invalid on Certain Grounds

Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant

1. Objective of Section 120

Section 120 provides procedural protection by ensuring that an appeal is not rejected merely because of minor mistakes, defects or omissions.

The provision promotes substantial justice over technical objections.

2. Statutory Provision – Section 120

Section 120:
No appeal filed before the Appellate Authority, the Appellate Tribunal, the High Court or the Supreme Court shall be dismissed or refused to be admitted on account of any mistake, defect or omission therein, if such appeal is in substance and effect in conformity with the intent and purpose of this Act.

3. Meaning of the Provision

This section means:

  • Minor procedural errors do not invalidate appeal
  • Substance is more important than technical form
  • Authorities should focus on merits of the dispute

4. Examples of Curable Defects

Section 120 may protect appeals involving:

  • Typographical mistakes
  • Wrong mention of section number
  • Minor clerical errors
  • Formatting issues
  • Incomplete annexures later corrected

5. Defects Not Protected by Section 120

This section does not cure major legal defects such as:

  • Failure to pay mandatory pre-deposit
  • Appeal filed beyond limitation without condonation
  • Appeal before wrong forum lacking jurisdiction
  • Non-compliance with mandatory statutory conditions

6. Importance in GST Litigation

GST procedures are highly technical and largely electronic. Minor procedural errors are common.

Section 120 ensures that:

  • Genuine litigants are not denied justice
  • Appeals are decided on merits
  • Technicalities do not override fairness

7. Judicial Principle Behind Section 120

The section reflects the established legal principle:

Procedure is the handmaid of justice, not its master.

Courts generally prefer adjudication on merits instead of dismissal on technical grounds.

8. Section 120 vs Section 119

Section 119 Section 120
Deals with enforceability of tax dues despite appeal Protects appeal from minor procedural defects
Revenue protection provision Procedural fairness provision

9. Practical Tips for Taxpayers

  • Draft appeals carefully despite this protection
  • Ensure mandatory requirements are fulfilled
  • Rectify defects immediately if pointed out
  • Do not rely on Section 120 for substantive non-compliance

10. Related Provisions

11. Professional Insight

Section 120 ensures that procedural irregularities do not defeat substantive justice. However, taxpayers must remember that the provision protects only curable defects, not failure to comply with mandatory statutory conditions.

Disclaimer: This article is prepared based on the CGST Act, 2017 and prevailing legal position as applicable till date. Procedural requirements and judicial interpretation may evolve over time.

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