It recorded the submission of the Government Pleader that the selection process was initiated.
However, it declined the petitioners’ second prayer related to the amendment of Section 169 of the CGST Act, which deals with service of notice under the Act. The specific prayer made was:
“To issue a Writ of Mandamus or any other appropriate Writ, orders, or directions, directing the respondents to rectify Section 169 of the CGST Act 2017 by correcting the erroneous usage of the word “or” with the correct word “and”, thereby such amendment will mandate assessing officers to serve notices and orders through at least minimum of three alternative modes of service, ensuring compliance with the principles of natural justice and providing an opportunity for affected parties to be heard.”
Source: Barandbench
