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Service of notice in certain circumstances

Section 159 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 159 - 159. (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of the fo .....

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the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or (b) by registered post or speed post or courier with acknowledgement d .....

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or (d) by making it available on the Common Portal, or (e) by publication in a newspaper circulating in the locality in which the taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for .....

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