Service of notice under GST follows multiple prescribed modes, with deemed service rules for tender, publication, affixture and postal delivery. Decision, order, summons, notice or other communication under the GST law may be served by direct delivery, registered post, e-mail, common portal, newspaper publication, or affixture where other modes are not practicable. Service is deemed complete on tender, publication or affixture, and postal service is deemed received after the normal transit period unless the contrary is proved.
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 follows multiple prescribed modes, with deemed service rules for tender, publication, affixture and postal delivery.
Decision, order, summons, notice or other communication under the GST law may be served by direct delivery, registered post, e-mail, common portal, newspaper publication, or affixture where other modes are not practicable. Service is deemed complete on tender, publication or affixture, and postal service is deemed received after the normal transit period unless the contrary is proved.
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