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

Section 150 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 150 - 150. (1) No assessment, re-assessment, adjudication, review, revision, appeal, .....

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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 is/are in substance and effect in conformity with or according .....

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