Service of notice in certain circumstances [Section 169]

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.... summons, or any other communication can be served by any one of the following methods: • (a) Giving/tendering directly: By giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxabl....

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.... to whom it is issued is last known to have resided, carried on business or personally worked for gain; or • (f) Affixing at place of business etc: If none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice boar....

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....¢ For the Covid period - it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under section 30(1) of the CGST Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section 29(2) in the manner as provided in clause (c) or ....