Section 160 of CGST Act

Assessment proceedings, etc., not to be invalid on certain grounds

 

 

 

Enforced w.e.f. 1-7-2017.

 

Section 160 (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.

 

Section 160 (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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