110. Authenticity of documents.—

(1) A notice or document, served under this Act or any rule made thereunder, or issued by any authorised VAT officer, shall be deemed to be sufficiently authenticated, if the signature, and name and designation of the concerned official is printed or stamped and the telephone or fax or mobile phone number or email address of such officer is mentioned therein, and an official file and issue number are printed or stamped or inserted on such notice or document.

(2) Any document made, issued, or executed under this Act or any rule made thereunder shall not be—

(a) deemed to be void or voidable for not being made or executed in prescribed forms; or

(b) deemed to affect its authenticity because of any mistake, defect, or omission therein;

if it is in conformity with the subject and context thereof.