Section 169 of CGST Act - Service of Notice in Certain Circumstances
Section 169 of the Central Goods and Services Tax Act, 2017 prescribes the legally recognised methods by which a decision, order, summons, notice or other communication under the CGST Act or the rules may be served. It also contains rules for deemed service and a rebuttable presumption regarding delivery by registered post or speed post.
Section 169 CGST Act: Text and Meaning
The provision applies to a decision, order, summons, notice or other communication issued under the CGST Act, 2017 or the rules made under it. Sub-section (1) sets out the permitted methods of service.
Section 169(1) - Permitted modes of service
A communication may be served by any one of the following methods:
- By giving or tendering it directly, or through a messenger including a courier, to the addressee or taxable person, or to the manager, authorised representative, authorised advocate or tax practitioner, a person regularly employed in connection with the business, or an adult family member residing with the taxable person.
- By registered post, speed post or courier with acknowledgement due to the intended person or authorised representative at the last known place of business or residence.
- By sending the communication to the e-mail address provided at registration or subsequently amended.
- By making it available on the common portal.
- By publication in a newspaper circulating in the locality where the person was last known to have resided, carried on business or personally worked for gain.
- If none of the above modes is practicable, by affixing it at a conspicuous place at the last known place of business or residence; and, if that is also not practicable, by affixing a copy on the notice board of the office of the concerned officer or authority.
Modes of Service under Section 169(1)
| Mode | What Section 169 permits | Practical point |
|---|---|---|
| Personal delivery | Direct delivery or delivery through messenger/courier to specified persons connected with the taxpayer. | Keep acknowledgement or other proof of delivery where available. |
| Post/courier | Registered post, speed post or courier with acknowledgement due to the last known business or residential address. | Postal transit is relevant to the presumption in sub-section (3). |
| Communication to the e-mail address furnished at registration or later amended. | Registered contact details should be kept current. | |
| Common portal | Making the communication available on the GST common portal. | Taxpayers should regularly review the portal's notices and orders area. |
| Newspaper publication | Publication in a newspaper circulating in the relevant locality. | The locality is linked to the person's last known residence, business or place of work for gain. |
| Affixture | Used where the preceding modes are not practicable, first at the last known business/residence and, if necessary, on the authority's notice board. | The statutory sequence and factual practicability can be important in a service dispute. |
Section 169(2): When Service Is Deemed Complete
Sub-section (2) provides that a decision, order, summons, notice or other communication is deemed to have been served on the date on which it is tendered, published or affixed in the manner provided by sub-section (1). This deeming rule can affect the computation of statutory response or appellate periods where the relevant provision counts time from communication or service.
Section 169(3): Registered Post and Speed Post
Where a communication is sent by registered post or speed post, sub-section (3) provides that it is deemed to have been received on expiry of the period normally taken in postal transit, unless the contrary is proved. The statutory presumption is therefore rebuttable.
GST Portal Notices: Practical Compliance
Because availability on the common portal is expressly recognised as a mode of service, registered persons should periodically check notices and orders after logging into the GST portal. The GST portal's official user guide states that notices and demand orders can be accessed through Services > User Services > View Notices and Orders; portal layouts and labels may change over time.
This page is a general legal information resource. For a disputed service date, limitation issue or procedural challenge, the facts, the relevant GST provision and applicable judicial decisions should be examined together.