MODES OF SERVICE OF NOTICE, DECISION, SUMMONS, ETC.

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..... in accordance with the provisions of Section 169 of the CGST Act, 2017. 26.2. Sub-section (1) of Section 169 of the CGST Act, 2017 prescribes the following modes of service for notice, decision, order, summons, or any other communication: * By giving or tendering it directly or by a messenger, including a courier to the addressee or the taxable person or to his manager or authorised representat .....

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..... ded, carried on business or personally worked for gain; or * If none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order o .....

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