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        GST - States

        Section 160 - Assessment proceedings, etc. not to be invalid on certain grounds

        Bihar Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Substantial compliance preserves validity of tax proceedings despite procedural defects, and limits challenges to service of notices. Section 160 preserves validity of assessments, adjudications and related tax proceedings despite mistakes, defects or omissions, if such proceedings are in substance consistent with the Act's intents and requirements, emphasizing substantial compliance. It also bars challenges to service of notices, orders or communications when the recipient has acted on them or has not contested service in earlier related proceedings.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Substantial compliance preserves validity of tax proceedings despite procedural defects, and limits challenges to service of notices.

                                Section 160 preserves validity of assessments, adjudications and related tax proceedings despite mistakes, defects or omissions, if such proceedings are in substance consistent with the Act's intents and requirements, emphasizing substantial compliance. It also bars challenges to service of notices, orders or communications when the recipient has acted on them or has not contested service in earlier related proceedings.


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