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<h1>Kerala GST Department Restructuring: New Offices to Handle Pending Adjudications and Notices; Compliance with Natural Justice Required.</h1> The Kerala State Goods and Services Tax Department has issued instructions regarding the disposal of pending adjudications following a departmental restructuring effective from January 10, 2023. Notices previously issued under KSGST, CGST, IGST, and legacy acts by defunct offices are now under the jurisdiction of newly established offices. These notices are considered issued by the new officers, who must inform the relevant taxpayers before proceeding, ensuring compliance with natural justice principles. This directive is effective from January 10, 2023.