THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 160:
Assessment proceedings, etc., not to be invalid on certain grounds.
(1) No assessment, re-assessment, adjudication, review, revision,
appeal, rectification, notice, summons or other proceedings done, accepted,
made, issued, initiated, or purported to have been done, accepted, made,
issued, initiated in pursuance of any of the provisions of this Act shall be
invalid or deemed to be invalid merely by reason of any mistake, defect or
omission therein, if such assessment, re-assessment, adjudication, review,
revision, appeal, rectification, notice, summons or other proceedings are in
substance and effect in conformity with or according to the intents, purposes
and requirements of this Act or any existing law.
(2) The service of any notice, order or communication shall not be called in
question, if the notice, order or communication, as the case may be, has
already been acted upon by the person to whom it is issued or where such
service has not been called in question at or in the earlier proceedings
commenced, continued or finalised pursuant to such
notice, order or communication.