VALID MODES OF SERVICE OF NOTICE UNDER GST

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VALID MODES OF SERVICE OF NOTICE UNDER GST

				By: GST Cornor
				April 27, 2020
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Contents

SECTION 169 OF THE CGST ACT, 2017

Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:

MODE-1:- PHYSICAL DELIVERY MODE

By giving or tendering it directly or by a messenger including a courier

To the addressee or
The taxable person or
To his manager or
Authorised representative or
An advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or
To a person regularly employed by him in connection with the business, or
To any adult member of family residing with the taxable person; or

MODE-2:- DESPATCH DELIVERY MODE

By registered post or speed post or courier with acknowledgement due,

To the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or

MODE-3:- ELECTRONIC MODE

By sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
By making it available on the common portal; or

MODE-4:- MEDIA MODE

By publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or

MODE-5:- DISPLAY [OTHER] MODE

If none of the modes aforesaid is practicable,

By affixing it in some conspicuous place at his last known place of business or residence and
If such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.

Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

AUTHOR’S COMMENTS

If post is used then post with acknowledgement due is essential to make it valid.
What would be the date of serve in case of E-Mail when it is delivered on the next day of sending by the officer? Hope it would be considered on the date of receiving of E-Mail by the taxpayer.
If decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, then it is valid under GST Act. Making available on the common portal is not mandatory, sending by E-Mail or other mode is sufficient to serve the notice.
How the taxpayer comes to know that the E-mail is received from the authorized officer email id or not any phishing/fraud/spam e-mail in the current scenario of frauds done via E-Mail.

Feedbacks/Suggestions

In case if you have any query, feel free to contact at [email protected] & cc to [email protected].

By: GST Cornor - April 27, 2020

Discussions to this article

Sir,

Very useful and informative article. An assessee must be aware of these modes of service of simple letter/notice, SCN, Adjudication Order etc.Very very important issue taken up by you. It is not a trivial matter/issue.

Thanks.

By: KASTURI SETHI
Dated: April 27, 2020

Very Nicely Drafted.

One Important case as was prnounced by Allahabad High Court

Writ Petition was filed by Kashir Bhartan Bhandar before High Court of Allahabad- department’s contention having sent the show cause notice through e-mail also not acceptance when the assessee denied the receiving any mail and produced the printout of their email-inbox. Hence the order passed by authority in violation of principal of natural justice.

It was held the affixation of show cause notice at some conspicuous place of assessee’s last known place of business to be resorted only when all the other previous modes under clause (a) to (e) of Section 169(1) of CGST Act, 2017 found be not practicable.

It was further held that non availability of any person at business premises when messenger gone for affixation of show cause notice cannot be sole basis to presume that the assessee’s business was lying closed.