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CHAPTER XXI - MISCELLANEOUS
Section 143 of CGST Act - Job work...
Section 144 of CGST Act - Presumpt...
Section 145 of CGST Act - Admissib...
Section 146 of CGST Act - Common P...
Section 147 of CGST Act - Deemed e...
Section 148 of CGST Act - Special ...
Section 149 of CGST Act - Goods an...
Section 150 of CGST Act - Obligati...
Section 151 of CGST Act - Power to...
Section 152 of CGST Act - Bar on d...
Section 153 of CGST Act - Taking a...
Section 154 of CGST Act - Power to...
Section 155 of CGST Act - Burden o...
Section 156 of CGST Act - Persons ...
Section 157 of CGST Act - Protecti...
Section 158 of CGST Act - Disclosu...
Section 159 of CGST Act - Publicat...
Section 160 of CGST Act - Assessme...
Section 161 of CGST Act - Rectific... Section 162 of CGST Act - Bar on j... Section 163 of CGST Act - Levy of ... Section 164 of CGST Act - Power of... Section 165 of CGST Act - Power to... Section 166 of CGST Act - Laying o... Section 167 of CGST Act - Delegati... Section 168 of CGST Act - Power to... Section 168A of CGST Act - Power o... Section 169 of CGST Act - Service ... Section 170 of CGST Act - Rounding... Section 171 of CGST Act - Anti pro... Section 172 of CGST Act - Removal ... Section 173 of CGST Act - Amendmen... Section 174 of CGST Act - Repeal a... Section 158A of CGST Act - Consent...Section 160 of CGST Act - 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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