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of <h1>Section 160: Proceedings Valid Despite Mistakes if Aligned with GST Act; Uncontested Notices Are Binding.</h1> Under Section 160 of the Rajasthan Goods and Services Tax Act, 2017, any assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons, or related proceedings will not be considered invalid due to mistakes, defects, or omissions if they align with the Act's intents and requirements. Additionally, the service of any notice, order, or communication cannot be contested if it has been acted upon by the recipient or was not challenged in earlier proceedings related to it.
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