{"id":11938,"date":"2021-05-04T00:05:22","date_gmt":"2021-05-03T18:35:22","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=11938"},"modified":"2026-01-07T22:48:26","modified_gmt":"2026-01-07T17:18:26","slug":"valid-mode-of-service-of-notice-under-gstcgst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/","title":{"rendered":"Valid Mode Of Service Of Notice Under GST (CGST)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e16039395a4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e16039395a4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#VALID_MODE_OF_SERVICE_OF_NOTICE_UNDER_GSTCGST\" title=\"VALID MODE OF SERVICE OF NOTICE UNDER GST(CGST)\">VALID MODE OF SERVICE OF NOTICE UNDER GST(CGST)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#Valid_Modes_of_Service_Section%E2%80%AF1691\" title=\"Valid Modes of Service (Section\u202f169(1))\">Valid Modes of Service (Section\u202f169(1))<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#Deemed_Service_Section%E2%80%AF1692%E2%80%933\" title=\"Deemed Service (Section\u202f169(2)\u2013(3))\">Deemed Service (Section\u202f169(2)\u2013(3))<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#_Practical_Considerations_Judicial_Guidance\" title=\"\u00a0Practical Considerations &amp; Judicial Guidance\">\u00a0Practical Considerations &amp; Judicial Guidance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#Summary_Table_of_Valid_Modes\" title=\"Summary Table of Valid Modes\">Summary Table of Valid Modes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#Why_Mode_Matters\" title=\"Why Mode Matters\">Why Mode Matters<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/valid-mode-of-service-of-notice-under-gstcgst\/#Notice_of_Service_of_GST_Notice\" title=\"Notice of\u00a0Service of GST Notice\u00a0\">Notice of\u00a0Service of GST Notice\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25554\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/GST-notice-.jpg\" alt=\"GST notice\" width=\"930\" height=\"517\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/GST-notice-.jpg 739w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/GST-notice--300x167.jpg 300w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/h2>\n<h2 style=\"text-align: justify; text-justify: inter-ideograph; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><span class=\"ez-toc-section\" id=\"VALID_MODE_OF_SERVICE_OF_NOTICE_UNDER_GSTCGST\"><\/span><span style=\"color: #000080;\"><strong><u><span lang=\"EN-US\" style=\"font-family: Arial, sans-serif;\"><a href=\"https:\/\/carajput.com\/publications\/know-about-the-valid-modes-of-service-of-gst-notice.pdf\">VALID MODE OF SERVICE OF NOTICE UNDER<\/a> <a href=\"https:\/\/carajput.com\/blog\/gst\/\">GST<\/a>(CGST)<\/span><\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify; text-justify: inter-ideograph; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><strong><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">Under Section 169<\/span><\/strong><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">\u00a0of\u00a0<\/span><strong><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #337ab7;\">CSGST Act, 2017<\/span><\/strong><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">\u00a0defines Service of Notice in Certain Circumstances: &#8211;<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">a) Serving directly or by messenger<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">b) Serving by post<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">c) Serving by E-mail<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">d) Serving at GST portal<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">e) Serving by publication in a newspaper<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">f) Serving by affixing at a conspicuous place<\/span><\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Valid_Modes_of_Service_Section%E2%80%AF1691\"><\/span>Valid Modes of Service (Section\u202f169(1))<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Personal Delivery<\/strong><br \/>\nHand-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.<\/li>\n<li><strong>Registered \/ Speed Post \/ Courier<\/strong><br \/>\nSent with acknowledgement due to the person or their authorised representative at their last known place of business or residence.<\/li>\n<li><strong>Email<\/strong><br \/>\nSent to the email address provided at the time of registration or updated thereafter.<\/li>\n<li><strong>GST Common Portal<\/strong><br \/>\nMade available (uploaded) on the GST portal.<\/li>\n<li><strong>Newspaper Publication<\/strong><br \/>\nPublished in a newspaper circulating in the locality of the taxpayer\u2019s last known business or residence.<\/li>\n<li><strong>Affixing a Physical Copy<\/strong><br \/>\nIf none of the above methods is practicable:<\/p>\n<ul>\n<li>Affixed at a conspicuous place at the taxpayer\u2019s last known business or residence; or<\/li>\n<li>If that\u2019s not practicable, affixed on the notice board of the office issuing the notice.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Deemed_Service_Section%E2%80%AF1692%E2%80%933\"><\/span>Deemed Service (Section\u202f169(2)\u2013(3))<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A notice is deemed served on the date it is tendered, published, or affixed.\u00a0For registered or speed post, service is deemed on the date the post would normally be delivered, unless proven otherwise.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"_Practical_Considerations_Judicial_Guidance\"><\/span>\u00a0Practical Considerations &amp; Judicial Guidance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>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<\/li>\n<li>Email Service: The Allahabad High Court, in <em>D.R. Hotels Pvt. Ltd.<\/em>, 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.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Summary_Table_of_Valid_Modes\"><\/span>Summary Table of Valid Modes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 324px;\" width=\"846\">\n<tbody>\n<tr>\n<th>Mode<\/th>\n<th>Description<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Personal Delivery<\/strong><\/th>\n<td>Handed to taxpayer or authorised persons at residence\/business<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Registered\/Speed Post<\/strong><\/th>\n<td>Mailed with acknowledgment due<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Email<\/strong><\/th>\n<td>Sent to registered\/updated email address<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GST Portal Upload<\/strong><\/th>\n<td>Made available on portal<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Newspaper Publication<\/strong><\/th>\n<td>Published in local newspaper<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Affixing Notice<\/strong><\/th>\n<td>Displayed at last known address or issuing authority\u2019s office<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Why_Mode_Matters\"><\/span>Why Mode Matters<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Limitation Timelines: The date of deemed service marks the starting point for appeal deadlines.<\/li>\n<li>Principles of Natural Justice: Proper service ensures the taxpayer is aware and has the ability to respond.<\/li>\n<li>Legal Validity: Courts have reinforced that service must follow prescribed methods to avoid being invalidated.<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif; text-align: justify;\">If the post is used, the post needs to be valid with due acknowledgment. <\/span><span style=\"font-family: Arial, sans-serif; text-align: justify;\">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. <\/span><span style=\"font-family: Arial, sans-serif; text-align: justify;\">Where any of the following methods serve the decision, order, appeal, notice, or other communication provided <\/span>then it is valid under GST Act.<span style=\"font-family: Arial, sans-serif; text-align: justify;\">\u00a0<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\">Section\u202f169 offers six alternate methods\u2014use any one for valid service.\u00a0 Deemed service applies per Section\u202f169(2)\u2013(3). Correct portal use and current contact info are essential. Keep records of the mode and date of service for legal and compliance assurance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Notice_of_Service_of_GST_Notice\"><\/span><span style=\"color: #000080;\"><strong><span lang=\"EN-US\" style=\"font-family: Arial, sans-serif;\">Notice of\u00a0<\/span><span lang=\"EN-US\" style=\"font-family: Arial, sans-serif;\">Service of GST Notice\u00a0<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify; background: white;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">It is not compulsory to send an E-Mail or other mode to make the notice available on the GST common portal.<\/span><\/li>\n<li style=\"text-align: justify; text-justify: inter-ideograph; background: white;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">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.<\/span><\/li>\n<li style=\"text-align: justify; text-justify: inter-ideograph; background: white;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">identification or is not sent any e-mails of phishing\/fraud and spam in the existing fraud circumstance.<\/span><\/li>\n<li style=\"text-align: justify; text-justify: inter-ideograph; background: white;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">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&#8217;s will. <\/span><\/li>\n<li style=\"text-align: justify; text-justify: inter-ideograph; background: white;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">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.<\/span><\/li>\n<li style=\"text-align: justify; text-justify: inter-ideograph; background: white;\">Without the notice or document containing a summary of what is against the person, the principle of natural justice would be incomplete.<\/li>\n<\/ul>\n<p style=\"text-align: justify; text-justify: inter-ideograph; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">Thus<span style=\"background: white;\">, the<a href=\"https:\/\/www.caindelhiindia.com\/blog\/?s=gst+compliance\"> GST<\/a> notice should be served by giving\/tendering it directly or using communication specified under the GST Act.<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30892\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.-.jpeg\" alt=\"gst notice.\" width=\"966\" height=\"1260\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.-.jpeg 966w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.--230x300.jpeg 230w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.--785x1024.jpeg 785w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.--768x1002.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/gst-notice.--800x1043.jpeg 800w\" sizes=\"(max-width: 966px) 100vw, 966px\" \/><\/p>\n<p><strong><em><u>Read more about:<\/u><\/em><\/strong><u> <\/u><\/p>\n<ul>\n<li><strong>Important Judgement:<\/strong>\u00a0<a href=\"https:\/\/carajput.com\/archives\/gst-dept-cannot-send-notices-to-advocate-or-ca-for-routine-enquiry.pdf\"><strong>GST Dept cannot send Notices to Advocate or CA for routine enquiry<\/strong><\/a><\/li>\n<li><em><strong><a href=\"https:\/\/carajput.com\/blog\/itc-on-marketing-expense-sales-promotional-schemes\/\">ITC on Marketing Expenses\/Sales Promotion Scheme<\/a>\u00a0<\/strong><\/em><\/li>\n<li><strong><em><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-offenses-penalties-appeals\/\">All about GST Offenses, Penalties &amp; Appeals<\/a><\/em><\/strong><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/key-reasons-for-gst-notice-from-gst-dept.html\">Key reasons for GST Notice from GST Dept. <\/a><\/li>\n<\/ul>\n<p><span lang=\"EN-US\" style=\"font-family: 'Arial',sans-serif; color: #475055;\">For inquiries, or more details. please contact <strong>singh@carajput.com<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>VALID MODE OF SERVICE OF NOTICE UNDER GST(CGST) Under Section 169\u00a0of\u00a0CSGST Act, 2017\u00a0defines Service of Notice in Certain Circumstances: &#8211; 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[9884],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11938"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=11938"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11938\/revisions"}],"predecessor-version":[{"id":19275,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11938\/revisions\/19275"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=11938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=11938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=11938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}