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<h1>Section 160 of Bihar GST Act, 2017: Proceedings Valid Despite Errors If Aligned with Act's Intent; Notices Unchallenged Remain Valid.</h1> Section 160 of the Bihar Goods and Services Tax Act, 2017, stipulates that assessment, re-assessment, adjudication, and related proceedings will not be invalidated due to any mistake, defect, or omission, provided they align with the Act's intents and purposes. Additionally, the validity of any notice, order, or communication cannot be contested if it has been acted upon by the recipient or if its service was not questioned in earlier related proceedings.