GST Jamku AIAssessment proceedings, etc., not to be invalid on certain grounds.
Section 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.
No matter, error, or oversight in any assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons, or other proceedings conducted or initiated under this Act shall render them invalid or considered invalid. This applies even if there is a mistake, defect, or omission. As long as these actions align with the essence and requirements of this Act or any prevailing law, they will not be deemed invalid.
Ensuring Validity: In essence, any proceedings carried out under this Act or existing laws will not lose their validity due to minor errors or oversights. The key criterion for their validity is adherence to the fundamental intentions, purposes, and requirements outlined in the Act.
Compliance with the Act: The focus is on whether these proceedings align with the core principles and stipulations of this Act or any relevant existing law. As long as the actions are in substance and effect in accordance with the Act's intents and requirements, they will be considered valid, irrespective of minor mistakes or defects.
Conclusion: This provision aims to ensure that legal proceedings remain valid if they align with the overarching goals and stipulations of the Act, emphasizing substance over minor procedural errors.
Section 160(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.
Notice Effectiveness:
If a notice, order, or communication has been served and the person it's addressed to has already taken action based on it, the validity of the service cannot be questioned. In simpler terms, if someone has received a notice and acted on it, they can't later dispute the notice.
Previous Proceedings:
Similarly, if the service of a notice has not been questioned in any earlier proceedings – whether they were initiated, continued, or concluded based on that notice – then the validity of the service remains unquestioned. This means that if the notice was part of any legal processes and wasn't disputed during those proceedings, it's considered valid.
This provision ensures that once a notice has been served and acted upon, or not contested in prior legal actions, it is deemed effective and valid. It brings clarity to the legal status of notices and helps streamline proceedings without reopening settled matters.