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of <h1>GST Section 160: Proceedings Valid Despite Mistakes if Aligned with Act's Intent; Notice Service Challenges Limited.</h1> Assessment proceedings under Section 160 of the GST Ready Reckoner are safeguarded from being invalidated on grounds of mistakes, defects, or omissions if they align with the intent and requirements of the Act. This protection extends to various proceedings, including assessment, re-assessment, adjudication, review, revision, appeal, rectification, notices, summons, and other related actions. Furthermore, the service of notices, orders, or communications cannot be contested if they have been acted upon or if their service was not questioned at the earliest opportunity in related proceedings.
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