Section 120 – Appeal Not to Be Invalid on Certain Grounds
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...