Section 160 of GST Act: Assessment proceedings not to be invalid

Amended and updated notes on section 160 of CGST Act, 2017. Provisions and rules for assessment proceedings, etc., not to be invalid on certain grounds.

Amended and updated notes on section 160 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment proceedings, etc., not to be invalid on certain grounds.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 160 of CGST 2017 provides for assessment proceedings, etc., not to be invalid on certain grounds.

Recently, we have discussed in detail section 159 (Publication of information in respect of persons in certain cases) of CGST Act 2017. Today, we learn the provisions of section 160 of Central GST Act 2017.

Section 160 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 160 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.160
Section NameAssessment proceedings, etc., not to be invalid on certain grounds
Updated 2024 EditionGST Law Book PDF

Section 160 of Central GST – Assessment proceedings not to be invalid on certain grounds1

Section 160 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 160(1) of CGST Act

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) of CGST Act

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

  1. Section 160 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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