https://www.taxtmi.com/caselaws?id=801276 Correction of an erroneously described respondent in an appeal memorandum may be permitted through substitution of the jurisdictional tax authority where the amendment is formal and unopposed. The respondent's description was corrected, and the appellant was directed to file an amended memorandum of parties. The correction ensures that the appeal record identifies the appropriate jurisdictional respondent without altering the substantive dispute. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801276 Correction of an erroneously described respondent in an appeal memorandum may be permitted through substitution of the jurisdictional tax authority where the amendment is formal and unopposed. The respondent's description was corrected, and the appellant was directed to file an amended memorandum of parties. The correction ensures that the appeal record identifies the appropriate jurisdictional respondent without altering the substantive dispute. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801276