Assessment proceedings, etc., not to be invalid on certain grounds [Section 160] - GST Ready Reckoner - GST

Assessment proceedings, etc., not to be invalid on certain grounds Sometimes, proceedings are challenged for their validity merely for reasons of mistakes etc. This provision aims at saving the proceedings from such challenges What all are covered under this provision The Following proceeding done , accepted , initiated , accepted , made are covered under this provision Assessment Re-assessment Adjudication Review Revision Appeal Rectification Notice Summons Other proceedings On which grounds, will such proceedings be not held as invalid? Section 160(1) held that proceedings shall not be held invalid for mere reason of : Mistake Defect Omission if such proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of the Act or any earlier law. When will the service of any notice, order, or communication be not called in question? Section 160(2) covers The service of any Notice Order Communication shall not be called in question if: the notice, order or communication 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 earliest proceedings commenced, continued or finalised pursuant to such notice, communication or order.