THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 169:
Service of notice in certain
circumstances
(1) Any decision, order, summons, notice
or other communication under this Act or the rules made thereunder shall be
served by any one of the following methods, namely:—
a)
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 representative
2(15)
“authorised representative” means the representative as referred to in section 116;
or an advocate or a tax practitioner holding authority to appear
in the proceedings on behalf of the taxable person or to a person regularly
employed by him in connection with the business
2(17)
“business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
, 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
2(15)
“authorised representative” means the representative as referred to in section 116;
, 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 the 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
2(17)
“business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
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 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 or issued such summons or notice.
(2) 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 sub-section (1).
(3) 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 such post in transit
unless the contrary is proved.