Service of notice in certain circumstances (Happy gst series 10) by CA Rajender Arora
Section 169 of the CGST Act, 2017 governs the provisions for Service of notices.
1. What are the methods for serving any decision, order, summons, notice or other
communication under this Act or the rules made thereunder?
METHODS FOR SERVING ANY DECISION, ORDER,
SUMMONS, NOTICE OR OTHER COMMUNICATION
2. When every decision, order, summons, notice or any communication shall be deemed to
have been served?
Every decision, order, summons, notice or any communication shall be deemed to have been
served on the date on which it is tendered or published or a copy thereof is affixed in the
manner provided above.
3. When decision, order, summons, notice or any communication is sent by registered post
or speed post shall be deemed to have been received?
When decision, order, summons, notice or any 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 such post in transit unless the contrary is proved.
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