Service of notice under GST prescribes multiple delivery methods and rules for when notices are deemed served or received. Service of notice under the Puducherry Goods and Services Tax Act prescribes multiple delivery methods-personal delivery to the addressee or authorised representatives, registered post/speed post/courier with acknowledgement, e-mail, common portal publication, newspaper publication, and affixation when other modes are impracticable-and provides that communications are deemed served on the date they are tendered, published, or affixed; communications by registered or speed post are deemed received after the normal transit period unless contrary proof is shown.
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 prescribes multiple delivery methods and rules for when notices are deemed served or received.
Service of notice under the Puducherry Goods and Services Tax Act prescribes multiple delivery methods-personal delivery to the addressee or authorised representatives, registered post/speed post/courier with acknowledgement, e-mail, common portal publication, newspaper publication, and affixation when other modes are impracticable-and provides that communications are deemed served on the date they are tendered, published, or affixed; communications by registered or speed post are deemed received after the normal transit period unless contrary proof is shown.
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