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<h1>Procedural Errors in Tax Proceedings Not Invalid Under Section 160 If Aligned with Legislative Intent and Requirements.</h1> Under Section 160 of the Kerala Goods and Services Tax Ordinance, 2017, assessment and related proceedings are not invalidated by any mistake, defect, or omission if they substantially conform to the Ordinance's intents and requirements. Additionally, the service of any notice, order, or communication is not subject to challenge if it has been acted upon by the recipient or not previously contested in related proceedings. This provision ensures procedural errors do not undermine the validity of tax-related actions, provided they align with the legislative framework.