Service of Notice in Certain Circumstances Under Section 169

Section 169 of the Central Goods and Services Act 2017 States the following:-

1. The rules made under this act or any Conclusion, decree, summons, intimation or any other communication thereunder must be served via the following mentioned methods:-

1. By presenting or tendering the documents directly or by means of a message carrier including a Courier sent at the address officially submitted or to the taxable person or to the family member residing with the taxable member given the member is an adult or to the manager/authorized spokesperson of the taxable person or an advocate or a tax practitioner having the authority to deal with the proceedings on behalf of the taxable person or to the person employed in connection with the business of the taxable person; or
2.  Sent through a registered or speed post or a courier with A/D, to the person intended to receive it or his authorized spokesperson in the case of having one, at the place of business or residence; or
3. Via Transmitting the communication to the e-mail address provided by the taxable person at the time of registration or as updated from time to time; or
4. By enabling the information to be displayed on the common portal;
5. By publishing the information in a newspaper circulating in the locality in which the person to whom it is issued or the taxable person is last known to have resided, have carried on the business or personally worked for gain; or
6. In case none of the aforementioned modes or mediums are practical, must be communicated by connecting it in a place, that is last known to be his residence or place of business and even if that mode is impractical for some reason, then by attaching a copy thereof on the notice board of the office premises of the concerned authority or the officer who passed the decision or order or issued the summons or notice regarding it.

2. Every Conclusion, decree, summons, intimation or any other communication shall be deemed to have been presented or issued or served on the date on which is tendered or dispatched or published or a copy thereof has been affixed in the manner stated under sub-section (1).

 When such a Conclusion, decree, summons, intimation or any other communication has been opted to be dispatched by registered or speed post, then it shall be deemed to have been collected or received by the person to whom it has been intended or the taxable person, at the expiry of the time duration normally taken by such courier post in transit unless proved otherwise.