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    <title>GST Act - Writ Petitions filed in WP(MD) No.20845/2024 filed by Tvl. K.R. Estate &amp; Builders, Tenkasi by relying on the judgement of the Hon&#039;ble Madurai Bench of the High Court of Madras in WP(MD) No.4544 of 2024 filed by Tvl. Periasamy Chandran, Theni - certain instructions issued to the Proper Officers for adherence</title>
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    <description>GST assessment adjudication orders must record the mode and particulars of service of pre-adjudication notices to demonstrate compliance with section 169 of the CGST and TNGST Acts, 2017. Orders must identify service of notice proposals through the common portal, state the date of portal service, and record communication of notice or order information through the taxpayer&#039;s registered mobile number by SMS and registered email address. Proper Officers must include these details while issuing assessment adjudication orders.</description>
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      <description>GST assessment adjudication orders must record the mode and particulars of service of pre-adjudication notices to demonstrate compliance with section 169 of the CGST and TNGST Acts, 2017. Orders must identify service of notice proposals through the common portal, state the date of portal service, and record communication of notice or order information through the taxpayer&#039;s registered mobile number by SMS and registered email address. Proper Officers must include these details while issuing assessment adjudication orders.</description>
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