Section 160
Assessment proceedings, etc., not to be invalid on certain grounds
In force
Section 160. Assessment proceedings, etc., not to be invalid on certain grounds.
(1) No assessment or other proceeding done in pursuance of any of the provisions of this Act shall be invalid merely by reason of any mistake, defect or omission therein, if such proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-160.html
- Source confidence: Pending verification
Quick facts
- Section
- 160
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0