Protection against invalidity: procedural tax actions remain effective despite formal mistakes if substantively compliant with law. Section 160 protects the validity of CGST proceedings despite mistakes, defects or omissions if those proceedings are in substance and effect consistent with the Act's intents and requirements. It explicitly covers actions such as assessment, re assessment, adjudication, review, revision, appeal, rectification, notices, summons and other proceedings. Service of a notice, order or communication is not open to challenge where the addressee has acted on it or failed to contest service at the earliest subsequent proceedings arising from it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Protection against invalidity: procedural tax actions remain effective despite formal mistakes if substantively compliant with law.
Section 160 protects the validity of CGST proceedings despite mistakes, defects or omissions if those proceedings are in substance and effect consistent with the Act's intents and requirements. It explicitly covers actions such as assessment, re assessment, adjudication, review, revision, appeal, rectification, notices, summons and other proceedings. Service of a notice, order or communication is not open to challenge where the addressee has acted on it or failed to contest service at the earliest subsequent proceedings arising from it.
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