Service of notice: prescribed methods and deemed-service rules determine when GST communications are treated as served. Section 169 prescribes specified methods for serving any decision, order, summons, notice or communication under the Act-personal delivery (including authorised representatives and certain family or employees), registered post/speed post/courier with acknowledgement, email to the registered address, availability on the common portal, publication in a local newspaper, or affixation at the last known business/residence or on the issuing officer's office notice board when other modes are impracticable-and provides that such communications are deemed served when tendered, published, affixed, or, for registered post, upon expiry of 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: prescribed methods and deemed-service rules determine when GST communications are treated as served.
Section 169 prescribes specified methods for serving any decision, order, summons, notice or communication under the Act-personal delivery (including authorised representatives and certain family or employees), registered post/speed post/courier with acknowledgement, email to the registered address, availability on the common portal, publication in a local newspaper, or affixation at the last known business/residence or on the issuing officer's office notice board when other modes are impracticable-and provides that such communications are deemed served when tendered, published, affixed, or, for registered post, upon expiry of normal transit unless disproved.
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