ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ely for reasons of mistakes. This provision aims at saving the proceedings from such challenges. 17.2. The following proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any provisions of the Act are covered under the provisions of Section 160 of the CGST Act, 2017 and such proceedings shall not be held invalid for ....