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of <h1>Assessment Actions Under HP GST Act 2017 Valid Despite Mistakes if Substantially Compliant; Challenges Limited to Uncontested Notices</h1> Assessment proceedings and related actions under the Himachal Pradesh Goods and Services Tax Act, 2017, are not invalidated by mistakes, defects, or omissions if they substantially comply with the Act's requirements. This includes assessments, re-assessments, adjudications, reviews, revisions, appeals, rectifications, notices, summonses, and other proceedings. Additionally, the validity of any notice, order, or communication cannot be challenged if it has been acted upon by the recipient or was not contested in earlier related proceedings.
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