Manner of Service of Notices and Orders Under GST Regime—CS. Sumitra Sharma

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The Tax Publishers GST--Service of Notices Manner of Service of Notices and Orders Under GST Regime CS. Sumitra Sharma In this write up, the learned author tries to examine two critical component of GST framework being section 169 of the CGST Act, which deals with Service of Orders, Notices etc. and Rule 142 of the CGST Rules, which prescribe the procedures for issuing such orders and notices. The article provides an in-depth analysis of these provisions, their practical implications and relevant case law. 1. Introduction Section 169 of the Central Goods and Services Tax Act, 2017(in short 'the CGST Act') deals with modes of services by which notices, orders, summons and other communication can be served upon the taxpayer. This section ensures that the notices are served effectively to the taxpayer and reducing the chance of non-compliance by lack of communication. 2. Methods of service of notices, orders, etc Section 169 of the CGST Act deals with provisions relating to service of notice in certain circumstances. As per sub-section (1) of section 169, any decision, order, summons, notice or other communication under this Act or the rules made there under 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 SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Service of Notices

Manner of Service of Notices and Orders Under GST Regime

CS. Sumitra Sharma

In this write up, the learned author tries to examine two critical component of GST framework being section 169 of the CGST Act, which deals with Service of Orders, Notices etc. and Rule 142 of the CGST Rules, which prescribe the procedures for issuing such orders and notices. The article provides an in-depth analysis of these provisions, their practical implications and relevant case law.

1. Introduction

Section 169 of the Central Goods and Services Tax Act, 2017(in short 'the CGST Act') deals with modes of services by which notices, orders, summons and other communication can be served upon the taxpayer. This section ensures that the notices are served effectively to the taxpayer and reducing the chance of non-compliance by lack of communication.

2. Methods of service of notices, orders, etc

Section 169 of the CGST Act deals with provisions relating to service of notice in certain circumstances. As per sub-section (1) of section 169, any decision, order, summons, notice or other communication under this Act or the rules made there under 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