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of <h1>GST Proceedings Remain Valid Despite Errors if They Align with Act's Intent; Unchallenged Notices Hold Firm</h1> Assessment and related proceedings under the Maharashtra Goods and Services Tax Act, 2017, will not be deemed invalid due to any mistake, defect, or omission if they substantially conform to the Act's intents and requirements. Additionally, the validity of any notice, order, or communication cannot be challenged if it has been acted upon by the recipient or not previously contested in earlier proceedings.
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