ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

17. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017] 17.1. Sometimes, proceedings are challenged for their validity merely for reasons of mistakes. This provision aims at saving the proceedings from such challenges. 17.2. The following proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any provisions of the Act are covered under the provisions of Section 160 of the CGST Act, 2017 and such proceedings shall not be held invalid for mere reason of mistake, defect or 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 - Assessment Re-assessment Adjudication Review Revision Appeal Rectification Notice Summons Other proceedings 17.3. The service of any Notice, Order or 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.