Mode of service of notice :
Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of the following methods, as specified in section 169(1) of CGST Act.
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxpayer or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any at his last known place of business or residence, 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 in which the taxable person 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 modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence, and if such mode prescribed is also 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 or issued such summons or notice.
Date of service of decision or notice – 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 in section 169(1) – – section 169(2) of CGST Act.
Presumption of delivery when communication sent by registered post – When such 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 a registered letter in transit unless the contrary is proved – section 169(3) of CGST Act.
The only way by which non-delivery can be proved is by filing affidavit of non-delivery.
Notice served valid if acted upon or not challenged at earliest opportunity – The service of any notice, order or communication shall not be called in question if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earliest proceedings commenced, continued or finalised pursuant to such notice, order or communication – section 160(2) of CGST Act.