Section 71(1) in The Goa Value Added Tax Act, 2005
(1)No return, assessment (including supervision, appeal and rectification), notice, summons or other proceedings furnished, made or issued or taken or purported to have been furnished, made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return, assessment, notice, summons or other proceedings, if such return, assessment, notice, summons or other proceedings are in substance and effect in conformity with or according to the intent, purposes and requirements of this Act.
