Section 169 of CGST Act,2017 Service of notice in certain circumstances

Section 169 of CGST Act,2017 Service of notice in certain circumstances Section 169 of CGST Act,2017 from bare Act : (1) Any decision, order, summons, notice or other communication under thisAct 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 tothe addressee or the taxable person or to his manager or authorised representative oran advocate or a tax practitioner holding authority to appear in the proceedings onbehalf of the taxable person or to a person regularly employed by him in connectionwith 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, tothe person for whom it is intended or his authorised representative, if any, at his lastknown place of business or residence; or

(c) by sending a communication to his e-mail address provided at the time ofregistration 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 taxableperson or the person to whom it is issued is last known to have resided, carried onbusiness or personally worked for gain; or

(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuousplace at his last known place of business or residence and if such mode is not practicablefor any reason, then by affixing a copy thereof on the notice board of the office of theconcerned officer or authority who or which passed such decision or order or issuedsuch summons or notice.

(2) Every decision, order, summons, notice or any communication shall be deemed tohave been served on the date on which it is tendered or published or a copy thereof is affixedin the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent byregistered post or speed post, it shall be deemed to have been received by the addressee atthe expiry of the period normally taken by such post in transit unless the contrary is proved.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving

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