Valid Mode Of Service Of Notice Under GST (CGST)

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

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. 

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