Section 160 saves proceedings from technical defects — but only defects that do not go to the substance or cause prejudice.
Key points
- Under section 160(1) of the CGST Act, 2017 no assessment, adjudication, notice or other proceeding is invalid merely because of a mistake, defect or omission, if it is in substance and effect in conformity with the Act.
- The service of a notice or order cannot be questioned once the person has acted on it, or if it was not questioned earlier in the proceedings (section 160(2)).
The provisions
160(1)–(2)Proceedings not invalid on certain grounds
Statutory text
(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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Does a minor error invalidate a GST notice?
- Not if the notice is in substance in conformity with the Act (section 160 CGST); jurisdictional defects are not cured.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The saving does not cure a lack of jurisdiction, a missing statutory precondition or a breach of natural justice; it covers clerical and formal defects only.