Valid Mode Of Service Of Notice Under GST (CGST)
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VALID MODE OF SERVICE OF NOTICE UNDER GST(CGST)
Under Section 169 of CSGST Act, 2017 defines Service of Notice in Certain Circumstances: –
a) Serving directly or by messenger
b) Serving by post
c) Serving by E-mail
d) Serving at GST portal
e) Serving by publication in a newspaper
f) Serving by affixing at a conspicuous place
Valid Modes of Service (Section 169(1))
- Personal Delivery
Hand-delivered or sent via messenger (including courier) to the addressee, their manager, authorised representative (e.g., advocate, tax practitioner), regularly employed staff, or any adult family member residing with the taxable person. - Registered / Speed Post / Courier
Sent with acknowledgement due to the person or their authorised representative at their last known place of business or residence. - Email
Sent to the email address provided at the time of registration or updated thereafter. - GST Common Portal
Made available (uploaded) on the GST portal. - Newspaper Publication
Published in a newspaper circulating in the locality of the taxpayer’s last known business or residence. - Affixing a Physical Copy
If none of the above methods is practicable:- Affixed at a conspicuous place at the taxpayer’s last known business or residence; or
- If that’s not practicable, affixed on the notice board of the office issuing the notice.
Deemed Service (Section 169(2)–(3))
- A notice is deemed served on the date it is tendered, published, or affixed. For registered or speed post, service is deemed on the date the post would normally be delivered, unless proven otherwise.
Practical Considerations & Judicial Guidance
- GST Portal Upload: Courts (e.g., Shri Sham Baba Oils, Pushpam Realty, Anhad Impex) have emphasized the importance of uploading notices in the correct section of the GST portal, reinforcing that mere uploading elsewhere may not constitute valid service
- Email Service: The Allahabad High Court, in D.R. Hotels Pvt. Ltd., held that notices sent to the registered email/mobile number are validly served if they reflect the official records, even if access has shifted. Not updating contacts does not invalidate service.
Summary Table of Valid Modes
| Mode | Description |
|---|---|
| Personal Delivery | Handed to taxpayer or authorised persons at residence/business |
| Registered/Speed Post | Mailed with acknowledgment due |
| Sent to registered/updated email address | |
| GST Portal Upload | Made available on portal |
| Newspaper Publication | Published in local newspaper |
| Affixing Notice | Displayed at last known address or issuing authority’s office |
Why Mode Matters
- Limitation Timelines: The date of deemed service marks the starting point for appeal deadlines.
- Principles of Natural Justice: Proper service ensures the taxpayer is aware and has the ability to respond.
- Legal Validity: Courts have reinforced that service must follow prescribed methods to avoid being invalidated.
If the post is used, the post needs to be valid with due acknowledgment. How long would the service date be if the e-mail was delivered by the officer the following day? Hopefully, the date the taxpayer receives an e-mail would be considered. Where any of the following methods serve the decision, order, appeal, notice, or other communication provided then it is valid under GST Act.
Section 169 offers six alternate methods—use any one for valid service. Deemed service applies per Section 169(2)–(3). Correct portal use and current contact info are essential. Keep records of the mode and date of service for legal and compliance assurance.
Notice of Service of GST Notice
- It is not compulsory to send an E-Mail or other mode to make the notice available on the GST common portal.
- How the taxpayer is aware that the e-mail is sent by an authorized officer via e-mail not any phishing/fraud/spam e-mail in the current scenario of frauds done via E-Mail.
- identification or is not sent any e-mails of phishing/fraud and spam in the existing fraud circumstance.
- The term serves means the day on which a notice is issued. The date on which the notice is received cannot be left undetermined depending on the addresser’s will.
- Notice Service is valid or not essentially a matter of fact when a person is trying to evade a notice service, an alternative notice service may be used, and attempts to avoid a notice may be made if proven that the notice has been validly served.
- Without the notice or document containing a summary of what is against the person, the principle of natural justice would be incomplete.
Thus, the GST notice should be served by giving/tendering it directly or using communication specified under the GST Act.
Read more about:
- Important Judgement: GST Dept cannot send Notices to Advocate or CA for routine enquiry
- ITC on Marketing Expenses/Sales Promotion Scheme
- All about GST Offenses, Penalties & Appeals
- Key reasons for GST Notice from GST Dept.
For inquiries, or more details. please contact singh@carajput.com