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SERVICE OF NOTICES UNDER GST

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 17-4-2018 - The statutory provisions for service of notices etc in certain circumstances are provided in section 169 of the CGST Act, 2017. Methods of Service of Documents Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows: (a) By giving or tendering it directly or through a messenger or courier to the addressee or th .....

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nce, or (c) By sending a communication to his e-mail address, provided at the time of registration or as amended from time to time or (d) By making it available on common portal, or (e) By publication in a newspaper circulating in the locality of taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or (f) If none of the above is practicable, by affixing it in some conspicuous place on his last known place of business or res .....

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aradha Travels v. CST, Chennai 2014 (7) TMI 884 - MADRAS HIGH COURT it was held that pasting adjudication order on premises of assessee under a Mahazar before two independent witnesses, when assessee was not available in premises and premises was also locked, is a valid service under section 37(1)(b) of Central Excise Act, 1944. In Saral Wire Craft Pvt. Ltd v. CC, CE & ST 2015 (7) TMI 894 - SUPREME COURT where adjudication order was served on kitchen boy of the assessee, it was held to be no .....

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entioning that section 37C has been made applicable to service tax also by virtue of section 83 of the Finance Act, 1994. Hence, the principle laid down in the judgment shall mutatis mutandis apply to notice served in service tax cases also. In Ventrapathi Financial Services v. Superintendent of Central Excise 2015 (7) TMI 468 - ANDHRA PRADESH HIGH COURT , where ex parte adjudication order, show cause notice and other communications were sent at wrong address and petitioner came to know only whe .....

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d by the postal authorities with the remark, that the addresses refused to accept the notice. It was held that there was no dispute about his identity, so it amounted to sufficient and adequate service of notice i.e., deemed to be served. What documents require service Service may be required in relation to any of the following : (a) Any decision (b) Any order (e) Other communication such as letter of enquiry, notice of hearing, seeking details or information, audit report, recovery notice etc. .....

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eed post Any decision, order, summons, notice or any other communication shall be deemed to be served where such communication is sent by registered post or speed post in terms of section 169 (3). Accordingly, when any such communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by a registered/speed post letter in transit unless contrary is proved. Following judicial pronouncements can be relied .....

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