Section160 in Andhra Pradesh Goods and Services Tax Act, 2017
160. Assessment proceedings, etc., not to be invalid on certain grounds.
(1) No assessment
Section 161 in Andhra Pradesh Goods and Services Tax Act, 2017
161. Rectification of errors apparent ... face of record.
- Without prejudice to the provisions of section160, and not withstanding anything contained in any other provisions of this Act, any authority