Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds of CGST ACT, 2017

            160. (1) No assessment, re-assessment, adjudication, review, revision, appeal,
rectification, notice, summons or other proceedings done, accepted, made, issued, initiated,
or purported to have been done, accepted, made, issued, initiated in pursuance of any of the
provisions of this Act shall be invalid or deemed to be invalid merely by reason of any

mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review,
revision, appeal, rectification, notice, summons or other proceedings are in substance and
effect in conformity with or according to the intents, purposes and requirements of this Act
or any existing law.
                (2) The service of any notice, order or communication shall not be called in question,
if the notice, order or communication, as the case may be, has already been acted upon by the
person to whom it is issued or where such service has not been called in question at or in the
earlier proceedings commenced, continued or finalised pursuant to such notice, order or
communication.