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of <h1>Section 160: GST Proceedings Valid Despite Errors; Notices Unchallengeable if Acted Upon or Uncontested in Past Proceedings.</h1> Under Section 160 of the Punjab Goods and Services Tax Act, 2017, any assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons, or other proceedings are not deemed invalid due to any mistake, defect, or omission, provided they align with the Act's intents and requirements. Furthermore, the service of any notice, order, or communication cannot be contested if it has already been acted upon by the recipient or was not previously challenged in ongoing or concluded proceedings related to that notice, order, or communication.
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