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<h1>Errors in GST Proceedings Valid if Substantially Compliant with Karnataka Act's Intentions; Uncontested Actions Stand Valid.</h1> Assessment and related proceedings under the Karnataka Goods and Services Tax Act, 2017, are not invalidated by any mistakes, defects, or omissions if they substantially comply with the Act's intentions and requirements. Additionally, the validity of any notice, order, or communication cannot be contested if the recipient has already acted upon it or if it was not challenged in earlier proceedings. This provision ensures that procedural errors do not undermine the legal processes under the Act, provided they align with the substantive legal framework.