Section 169 - Service of notice in certain circumstances.

Service of notice: prescribed modes and deemed service rules determine when GST communications take legal effect.

Section 169 prescribes permissible modes for serving decisions, orders, summonses, notices or other communications under the Tripura GST Act, including direct delivery (or via messenger, authorised representatives, advocates, tax practitioners, employees or adult family members), registered/speed post/courier with acknowledgement, e mail provided at registration, availability on the common portal, local newspaper publication, and, where none are practicable, affixture at the last known business or residence or on the issuing office's notice board; it deems service to occur on the date tendered, published or affixed and presumes receipt after normal postal transit for registered/speed post unless disproved.