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    <description>Where an assessment order is sent to a branch that remains on the GST registration, service to that branch is ordinarily valid unless the taxpayer has notified closure and amended registration. Taxpayers should notify the jurisdictional officer and retain acknowledged communications, and, if an order mentioned in departmental email is not visible on the GST portal, use the portal grievance mechanism and request re issuance or digital access to preserve their position.</description>
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