Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 17-4-2018 – The statutory provisions for service of notices etc in certain circumstances are provided in section 169 of the CGST Act, 2017. Methods of Service of Documents Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows: (a) By giving or tendering it directly or through a messenger or courier to the addressee or the taxable person or to his manager or to person duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or (b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any at his last known place of business or resid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Saradha Travels v. CST, Chennai 2014 (7) TMI 884 – MADRAS HIGH COURT it was held that pasting adjudication order on premises of assessee under a Mahazar before two independent witnesses, when assessee was not available in premises and premises was also locked, is a valid service under section 37(1)(b) of Central Excise Act, 1944. In Saral Wire Craft Pvt. Ltd v. CC, CE & ST 2015 (7) TMI 894 – SUPREME COURT where adjudication order was served on kitchen boy of the assessee, it was held to be not a proper service. As per section 37C of the Central Excise Act, 1944, notice must be served to the person for whom it is intended or his authorized agent under proof of acknowledgment. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The judgment lays down the pre-requisite for issuance of notice. Any notice issued in violation of section 37C is not valid. It is worth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed by the postal authorities with the remark, that the addresses refused to accept the notice. It was held that there was no dispute about his identity, so it amounted to sufficient and adequate service of notice i.e., deemed to be served. What documents require service Service may be required in relation to any of the following : (a) Any decision (b) Any order (e) Other communication such as letter of enquiry, notice of hearing, seeking details or information, audit report, recovery notice etc. These terms have not been defined but shall take their meanings under General Clauses Act. Such communications are required for administration of the tax law under various provisions. When deemed to be served Every decision, order, summon, notice or any communication shall be deemed to have been served to the addressee on the date on which it is tendered or published or a copy thereof is affixed in the manner as provided in section 169(1) of the CGST Act, 2017 Service in case of registered or s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l Excise Act, 1944. Hence, where assessee had not given forwarding addressing for communication, envelope was returned back undelivered and revenue made an attempt to serve assessee by pasting order on factory gate, it was considered to be valid compliance. In Jay Balaji Jyoti Steels Ltd. v. Cestat, Kolkata ( 2015 (1) TMI 859 – ORISSA HIGH COURT where order was sent by speed post, it was held that post office issues receipt for both – by registered post and by speed post. Hence, both have to be treated as registered post in view of section 28 of Indian Post Office Act, 1898. Only difference between the two is that charges payable are normally higher for 'speed post' for delivery at an early date. Further, insertion of 'or by speed post with proof of delivery' after the words 'sending it by registered post with acknowledgement due' in section 37C(1)(a) of Central Excise Act, 1944 w.e.f. 10.05.2013 is clarificatory and procedural amendment. It is curative since va
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =