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<h1>GST Act 2016: Procedural Mistakes Don't Invalidate Actions if They Align with Act's Intent; Timely Challenge Required</h1> Assessment proceedings and related actions under the Goods and Services Tax Act, 2016, are not invalidated due to mistakes, defects, or omissions if they conform substantively to the Act's intents and requirements. Additionally, the service of notices, orders, or communications cannot be contested if they have been acted upon by the recipient or not challenged at the earliest opportunity in related proceedings. This provision ensures procedural errors do not undermine the validity of actions taken under the Act.