GST Jamku AIService of notice in certain circumstances.
Section 169(1)
Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:—
(a) 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 taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; or
(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or
(f) 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 board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
Service of Notice in Certain Circumstances
Introduction
Section 169(1) of the law outlines various methods for delivering decisions, orders, summonses, notices, or other communications related to the Act and its rules.
Methods of Service
Direct Delivery
- This involves handing over the document directly or through a messenger, including a courier, to the addressee, taxable person, their manager, authorized representative, advocate, or tax practitioner with the authority to represent them.
Registered Post, Speed Post, or Courier
- Documents can be sent through registered post, speed post, or courier with acknowledgment due to the person or their authorized representative at their last known place of business or residence.
E-mail Communication
- Notices can be sent to the registered person's email address provided during registration or as updated over time.
Common Portal Availability
- Making the document available on the common portal for the concerned individual.
Newspaper Publication
- If applicable, publishing in a local newspaper where the taxable person is known to have resided, conducted business, or worked for gain.
Affixing at Last Known Place
- If none of the above methods are practical, the document can be affixed in a conspicuous place at the last known place of business or residence. If this is not feasible, a copy can be affixed to the notice board of the relevant officer or authority.
Conclusion
The law provides a range of methods to ensure effective communication, allowing for flexibility in serving notices under different circumstances.
Section 169(2)
Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
Service of Notice in Specific Situations
In certain circumstances, when it comes to decisions, orders, summons, notices, or any communication, there is a particular way in which they are considered officially delivered. This process is outlined in Section 169(2) of the law.
Date of Service
According to this section, every decision, order, summons, notice, or communication is officially served on the date when it is presented, published, or when a copy of it is attached in the manner described in sub-section (1).
This provision ensures that the legal and official documents are recognized as officially communicated on the specific date of presentation, publication, or attachment of the copy, as specified in the law.
Section 169(3)
When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
In certain situations, the way notices are delivered matters. Section 169(3) explains how the recipient is considered to have received a decision, order, summons, notice, or any communication.
Understanding the Rule
When these documents are sent using registered post or speed post, there's a specific rule. The recipient is officially considered to have received the document at the end of the usual transit period for that type of post. This rule holds unless there is evidence to the contrary.
Conclusion
This provision ensures a standardized approach to determining when a notice or communication is officially received, providing clarity and fairness in legal proceedings.