Section 160 of the CGST Act, 2017 provides that the assessment proceedings shall not be invalid on certain grounds. You are required to list such…
CA Final · Indirect Tax Laws · PYQS · September 2025
Section 160 of the CGST Act, 2017 provides that the assessment proceedings shall not be invalid on certain grounds. You are required to list such grounds along with type of proceedings covered with explanation.
Suggested Answer and Working Notes:
The type of proceedings covered are: assessmentre-assessmentadjudicationreviewrevisionappealrectificationnoticesummonsother proceedings The assessment proceedings shall not be invalid or deemed to be invalid merely by reason of any: mistakedefectomission therein, if such assessment proceedings are in substance and effect in conformity with/according to the intents, purposes and requirements of GST law or any earlier law.
Topics: Assessment and Audit, Offences and Penalties and Ethical Aspects under GST
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