Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 160 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Assessment proceedings, etc., not to be invalid on certain grounds under CGST Act 2017.
Recently, we have discussed in detail section 159 (i.e. Publication of information in respect of persons in certain cases) of CGST Act 2017. Today, we learn the provisions of section 160 of the CGST Act 2017. Complete Details of CGST Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 160 of CGST Act 2017
Section 160 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 160 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.