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    <title>GST ASSESSMENT PROCEEDINGS NOT TO BE INVALID ON CERTAIN GROUNDS</title>
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    <description>Section 160 protects assessment, re assessment, adjudication, review, revision, appeal, rectification, notices, summonses and other proceedings from being invalidated for procedural mistakes, defects or omissions provided the actions in question are in substance and effect consistent with the intent, purpose and requirements of the Act or any existing law. Sub section (2) prevents challenges to service of notices or orders where the addressee has acted on them or where service was not previously contested; related CGST Rules specify electronic forms for issuing assessment orders, uploading summaries and for withdrawal applications and orders.</description>
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