Section 160: Assessment proceedings, etc. not to be invalid on certain grounds

Q: What does Section 160 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 160 SGST pertains to "Assessment proceedings, etc. not to be invalid on certain grounds". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 160 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment proceedings, etc. not to be invalid on certain grounds. As verified on 19 May 2026.

Q: Is Section 160 SGST still in force?

Yes, Section 160 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 160 SGST?

धारा 160 SGST is the Devanagari Hindi reference for Section 160 of the The State Goods and Services Tax Act, 2017 (Model). Section 160 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment proceedings, etc. not to be invalid on certain grounds. As verified on 19 May 2026.

Q: What is Dhara 160 SGST?

Dhara 160 SGST is the Roman Hindi reference for Section 160 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 160 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment proceedings, etc. not to be invalid on certain grounds. As verified on 19 May 2026.

Q: How to cite Section 160 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 160, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 160 (India).

Law on Tips Editorial Board

(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.