Service of GST notices by multiple modes, deemed service rules, and Covid-period time extension for revocation applications. Service of notice, decision, order, summons or other communication under the GST law may be effected by direct delivery, registered post, speed post, courier, e-mail, the common portal, newspaper publication, or affixture where other modes are impracticable. Such communication is deemed served on the date tendered, published or affixed, and service by registered post or speed post is deemed received after the normal transit period unless proved otherwise. A Covid-period clarification also extended the computation of time for revocation of cancellation of registration in specified cases.
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 GST notices by multiple modes, deemed service rules, and Covid-period time extension for revocation applications.
Service of notice, decision, order, summons or other communication under the GST law may be effected by direct delivery, registered post, speed post, courier, e-mail, the common portal, newspaper publication, or affixture where other modes are impracticable. Such communication is deemed served on the date tendered, published or affixed, and service by registered post or speed post is deemed received after the normal transit period unless proved otherwise. A Covid-period clarification also extended the computation of time for revocation of cancellation of registration in specified cases.
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