Para 12 - Delivery of electronic record - E-Appeals Scheme, 2023

12. Delivery of electronic record . (1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the appellant, by way of, (a) placing an authenticated copy thereof in the appellant s registered account; or (b) sending an authenticated copy thereof to the registered e-mail address of the appellant or his authorised representative; or (c) uploading an authenticated copy on the Mobile App of the appellant followed by a real time alert. (2) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered e-mail address of such person followed by a real time alert. (3) The appellant shall furnish his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, and once an acknowledgement is sent upon successful submission of response, the response shall be deemed to be authenticated. (4) The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000).