Service of notice under GST law may be effected by specified methods and is deemed served upon tender or publication. Section 159 prescribes modes of service for decisions, orders, summonses, notices and other communications: personal delivery to the addressee or authorised representatives, registered/speed post or courier with acknowledgement, e mail to the registered address, availability on the Common Portal, newspaper publication in the relevant locality, affixing at the last known business or residence when other modes are impracticable, and, if needed, affixing on the issuing office's notice board. Communications are deemed to have been served when tendered, published or affixed; registered or speed post is presumed received after normal transit unless disproved.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of notice under GST law may be effected by specified methods and is deemed served upon tender or publication.
Section 159 prescribes modes of service for decisions, orders, summonses, notices and other communications: personal delivery to the addressee or authorised representatives, registered/speed post or courier with acknowledgement, e mail to the registered address, availability on the Common Portal, newspaper publication in the relevant locality, affixing at the last known business or residence when other modes are impracticable, and, if needed, affixing on the issuing office's notice board. Communications are deemed to have been served when tendered, published or affixed; registered or speed post is presumed received after normal transit unless disproved.
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