Section 160 of GST – Assessment proceedings, etc., not to be invalid on certain grounds. Complete Details for GST Section 160 as per GST Act 2017. In this GST Section you may find all details for Assessment proceedings, etc., not to be invalid on certain grounds GST Act 2017. Detailed Analysis of GST Section 160 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 160. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 160 of GST Act 2017 – Assessment proceedings, etc., not to be invalid on certain grounds, gst all sections and definitions. Now Check more details from below…..
Section 160 of GST – 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.
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