Section 160 CGST Act Protects Proceedings from Being Invalidated by Errors if Aligned with Act's Intents and Requirements.

Section 160 of the CGST Act, 2017 safeguards various proceedings from being invalidated due to mistakes, defects, or omissions, provided they align with the Act's intents and requirements. This includes assessment, re-assessment, adjudication, review, revision, appeal, rectification, notices, summons, and other proceedings. Additionally, the validity of any notice, order, or communication is upheld if it has been acted upon or not contested at the earliest opportunity. This provision ensures that procedural errors do not undermine the substance and intent of the proceedings under the Act.