Authority procedure irregularities do not invalidate acts if they do not affect the merits of the decision. Rule 5 provides that an act or proceeding of the Authority is not invalid merely because of procedural irregularities that do not affect the merits, thereby prioritising substance over immaterial procedural defects.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authority procedure irregularities do not invalidate acts if they do not affect the merits of the decision.
Rule 5 provides that an act or proceeding of the Authority is not invalid merely because of procedural irregularities that do not affect the merits, thereby prioritising substance over immaterial procedural defects.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
