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CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...
Section 145 - Admissibility of mic...
Section 146 - Common Portal...
Section 147 - Deemed exports...
Section 148 - Special procedure fo...
Section 149 - Goods and services t...
Section 150 - Obligation to furnis...
Section 151 - Power to call for in...
Section 152 - Bar on disclosure of...
Section 153 - Taking assistance fr...
Section 154 - Power to take sample...
Section 155 - Burden of proof...
Section 156 - Persons deemed to be...
Section 157 - Protection of action...
Section 158 - Disclosure of inform...
Section 159 - Publication of infor...
Section 160 - Assessment proceedin...
Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr... Section 168A - Power of Government... Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving... Section 158A - Consent based shari...Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds
https://gstgyaan.com/section-160-of-the-cgst-act-assessment-proceedings-etc-not-to-be-invalid-on-certain-grounds
160. Assessment proceedings, etc., not to be invalid on certain grounds.[1]
(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. |
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