Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Section 160: GST Actions Valid Despite Minor Errors; Ensures Procedural Integrity and Continuity in Tax Proceedings.</h1> Under Section 160 of the Orissa Goods and Services Tax Act, 2017, assessment and related proceedings are not deemed invalid due to any mistake, defect, or omission, provided they conform to the Act's intents and purposes. Additionally, the validity of any notice, order, or communication cannot be contested if it has been acted upon or not previously challenged in earlier proceedings. This provision ensures procedural integrity and continuity in tax-related actions, despite minor procedural errors.
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