Section 169 of GST – Service of notice in certain circumstances
Statutory provision (1) 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: —
(a) 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(b) 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(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or(d) by making it available on the common portal; or(e) 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(f) 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.
(2) 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).(3) 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.
Analysis and Updates
IntroductionService of communication is an essential step of any process of law. This Section details the mode of service that is considered valid.Analysis(i) Communication: Any decision, order, summons, notice or other communication under the Act or the rules.(ii) Modes of Communication: The above documents can be served on the assessee in the following modes:(a) Mode 1 – Physical Delivery:
Giving or tendering it directly; orDelivery through a messenger including a courier;The documents can be delivered to: (i) The addressee / the taxpayer / to his manager; (ii) The agent duly authorized / an advocate / a tax practitioner (who holds authority to appear in the proceeding on behalf of the taxpayer); (iii) A person regularly employed by him in connection with the business; (iv) Any adult member of family residing with the taxpayer. (b) Mode 2 – Regd. Post /speed post or Courier with acknowledgement due:It should be sent to intended person or his authorised representative at his last known place of business or residence.(c) Mode 3 – Electronic Means:Email or notifying on common portal (GSTN).(d) Mode 4 – Media: Publication in a newspaper (in the locality in which the taxpayer or the person to whom it is issued is known to have resided, carried on business or personally worked for gain)(e) Mode 5 – Other Modes: If above modes fail, then it can be served by Affixing it in some conspicuous place at his last known place of business orresidence or If above mode is not practicable, service of notice can be by affixing a copy onthe notice board of the officer or authority issuing such communication.
(iii) Date of service
Normal Cases: The above communications shall be treated as served on the date on which it is tendered or published or a copy thereof is affixed (as mentioned above)Registered or Speed Post: If such communications are sent by registered/ speed post, it shall be treated as received by the addressee at the expiry of the normal period taken by such post in transit (unless the contrary is proved).
Comparative reviewThe following are the major improvements / inclusions made in the GST Law as against the erstwhile provisions available in Central Excise / Service Tax: Related provisionsSection 169 relates to all communications issued under the law and hence any communication given under any provision, shall be governed by this provision. MCQsQ1. Among the following, which method is not approved?(a) Post(b) Courier(c) Email(d) Notice to Addressee’s DebtorAns: (d) Notice to Addressee’s DebtorQ2. Among the following, to whom the notice cannot be served?(a) Authorised Agent(b) Family Member(c) Employee(d) PartnerAns. (a) Authorised AgentQ3. In case of registered post, if acknowledgment is not received within time, what shall be the date of service of notice?(a) Reasonable Time(b) Not considered as delivered(c) 30 days from sending the registered post(d) 45 days from sending the registered postAns. (a) Reasonable Time Recommended Articles –
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