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TMI BlogVALID MODES OF SERVICE OF NOTICE UNDER GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... VALID MODES OF SERVICE OF NOTICE UNDER GST - By: - GST Cornor - Goods and Services Tax - GST - Dated:- 27-4-2020 - - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siding 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 summon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceiving 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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]. - Reply By KASTURI SETHI as = Sir, Very useful and informative article. An assessee mus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. Dated: 27-4-2020 Reply By Rachit Agarwal as = 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 Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lahabad- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Dated: 27-4-2020 Reply By HariKishan Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onagiri as = Can u refer the citation of Allahabad court decision. Dated: 28-4-2020 Reply By niranjan gupta as = Hi Very useful. One clarification: Can the department use gmail for communication? Dated: 28-4-2020 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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