Service of Notice is the procedure by which a party gives an appropriate Communication to the second party of initiation of legal action.
Service of Communication is an essential step of any process of law.
Each law has rules regarding the appropriate mode of service of notice, summon etc.
The principles of ‘Natural Justice’ has two important limbs:-
(1) Nemo in propriacausajudex, essedebet– No one should be made a judge in his own case, or the rule against bias.
(2) Audi alterampartem :-Hear the other party, or the rule of fair hearing or the rule that no one should be condemned unheard.
These two are the basic limbs of principles of ‘Natural Justice’. No Law can be survived without these two basic pillars.
The principle of natural justice would be incomplete without proper servingof the notice or document containing the summary of what is against the person is brought.
Normally, natural justice involves the irritating inconvenience for men in authority, of having to hear both sides since notice and opportunity are government, then onus is on with the urges exclusion to make out why. (Mohinder Singh Gill vs The Chief Election Commissioner AIR 1978 SC 851)
The mode of service of notice is provided under sec 169 of CGST Act.
Now Lets discuss the provisions in detail.
169. Service of notice in certain circumstances:-
Any decision, order, summons, notice or other communication shall be served by any of the following mode:-
169(1) Manner of service of Decision, Order, Summon, Notice or Other Communications:-
Any decision, order, summons, notice or other communication shall be served by any one of the following methods, namely:—
(a) Serving directly or by messenger:-Any decision, order, summons, notice or other communication shall be served 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 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, or
> to any adult member of family residing with the taxable person; or
|Mode of Service||Person to whom Service can be made|
|Directly or by a messenger including a courier||1. The Addressee
2. The Taxable Person
3. Manager of taxable Person
4. Authorised Representative
5. Advocate or Tax Practitioner having authority
6. Person regularly Employed
7. Adult member of family
(b) Serving by Post:-
by registered post or speed post or courier with acknowledgement due,
> to the person for whom it is intended or
> this authorised representative, if any,
> at his last known place of business or residence; or
(c) Serving by Email:- by sending a communication to his e-mail address provided
> at the time of registration or
> as amended from time to time; or
(d) Serving at Common Portal:- by making it available on the common portal; or
(e) Serving by Publication in Newspaper:- 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) Serving by affixing at Conspicuous Place:-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 orwhich passed such decision or order or issued such summons or notice.
169(2) Deemed service:–
> 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).
169(3) Deemed Receiving by addressee:-
> 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.
|S.no||Mode of Serving||Excise||Delhi Vat||GST|
|1||Serving directly or by messenger||YES||YES||YES|
|2||Serving by POST||YES||YES||YES|
|3||Serving by E mail||NO||YES||YES|
|4||Serving at Common Portal||NO||YES||YES|
|5||Serving by publication in Newspaper||NO||NO||YES|
|6||Serving by affixing at Conspicuous Place||YES||YES||YES|
|7||Serving by Facsimile||NO||YES||NO|
|8||Servicing by SMS||NO||YES||NO|
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018