Section 160 of CGST Act,2017 ? Assessment proceedings, etc., not to be invalid on certain grounds

Section 160 of CGST Act,2017 ? Assessment proceedings, etc., not to be invalid on certain grounds
Section 160 of CGST Act,2017 from bare act : ?
(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.
(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 finalized pursuant to such notice, order or?communication.



Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUS?under GST. All these?sections from the CGST Act,2017 are available for your ready reference.
Section 143 πŸ˜•Job work procedure
Section 144 πŸ˜•Presumption as to documents in certain cases
Section 145 πŸ˜•Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146 πŸ˜•Common Portal
Section 147 πŸ˜•Deemed exports
Section 148 πŸ˜•Special procedure for certain processes
Section 149 πŸ˜•Goods and services tax compliance rating
Section 150 πŸ˜•Obligation to furnish information return
Section 151 :??Power to collect statistics
Section 152 πŸ˜• Bar on disclosure of information
Section 153 :??Taking assistance from an expert
Section 154 πŸ˜•Power to take samples
Section 155 :??Burden of proof
Section 156 :??Persons?deemed to be?public servants
Section 157 :??Protection of?action taken?under this Act
Section 158 :??Disclosure of information by a public servant
Section 159 :??Publication of information in respect of persons in certain cases
Section 160 :??Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 πŸ˜•Rectification?of errors?apparent on?the face of?record
Section 162 πŸ˜•Bar on jurisdiction of civil courts
Section 163 πŸ˜•Levy of fee
Section 164 πŸ˜•Power of?Government?to make rules
Section 165 πŸ˜•Power to make regulations
Section 166 πŸ˜•Laying of rules, regulations and notifications
Section 167 πŸ˜•Delegation of?powers
Section 168 πŸ˜•Power to issue?instructions or?directions
Section 169 πŸ˜•Service of notice in certain circumstances
Section 170 πŸ˜•Rounding off of tax, etc.
Section 171 πŸ˜•Anti-profiteering measure
Section 172 πŸ˜•Removal of difficulties
Section 173 :?? Amendment of Act
Section 174 πŸ˜•Repeal and saving


Ankita Khetan


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