GST: Service of Notice, order, summon etc—Section 169 of CGST Act, 2017

This section explains that the basic objective of Sections 169 and 160(2) of the CGST Act, 2017, is to ensure that notices, orders, or other communications are effectively and legally served to intended recipients, thereby maintaining compliance with statutory requirements and principles of natural justice. Proper service is critical as it triggers legal obligations, deadlines, and potential consequences for non-compliance.

The document provides an example: if a tax demand notice is served via email but the recipient does not regularly check this email, they may miss the deadline for responding or appealing, which may lead to penalties or enforcement actions. Section 169 provides multiple service modes to mitigate this risk, such as direct delivery, registered post, email, or affixing the notice at the last known address. However, these methods assume that the recipient is aware of the communication, which may not always be the case.

Section 160 (2) further clarifies that once a notice has been acted upon or not challenged at the earliest opportunity, its service cannot be questioned later. This provision is critical because it implies that even if the service of notice was flawed, the taxpayer’s subsequent actions or inactions could validate it. For instance, if a taxpayer complies with a poorly served notice or does not contest it immediately, they lose the right to dispute its validity later. This section underscores the importance of promptly addressing any GST communications to avoid inadvertent compliance failures.