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<h1>GST Assessments Valid Despite Errors if Aligned with Act; Notices Undisputed if Acted Upon or Uncontested</h1> Under the Delhi Goods and Services Tax Act, 2017, assessment proceedings, including reassessments, reviews, appeals, and other related actions, are not considered invalid due to any mistakes, defects, or omissions, provided they align with the Act's intents and requirements. Additionally, the service of notices or communications cannot be disputed if they have been acted upon by the recipient or if their validity was not previously contested in related proceedings.