Mode of Delivery of Show Cause Notice
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 18-1-2019<\/p>\n
Introduction
\nConcept of show-cause notice finds its roots in the birth of laws. The system of issuing show-cause notice is prevailing in all the legal frameworks throughout the world in the same manner or the other following the principle of natural justice. The importance of delivery of show-cause notice is equally important. In this article the author aims to highlight the importance of proper mode of servicing of show cause notice through a recent decision held by Allahabad high Court in the case of Kashi Bartan Bhandar v State of UP 2018 (11) TMI 556 – ALLAHABAD HIGH COURT
\nMeaning of Show-cause notice
\nShow cause notice means an order issued by a Court, Competent Authorities or an Organization asking an individual or a group of people to explain or to "show cause" in writing as to why the disciplinary action should not be taken against the indiv<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ause notice was served by the proper officer through affixation. But, there was nothing on record that had been brought to notice to establish the time, date and place and the manner in which service by affixation was resorted to. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Mode of Delivery of Show Cause NoticeBy: – CA Akash PhophaliaGoods and Services Tax – GSTDated:- 18-1-2019 Introduction Concept of show-cause notice finds its roots in the birth of laws. The system of issuing show-cause notice is prevailing in all the legal frameworks throughout the world in the same manner or the other following the … Continue reading “Mode of Delivery of Show Cause Notice”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16207","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16207"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16207\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (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
\n (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
\n (d) by making it available on the common portal; or
\n (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 <\/p>\n
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\nDiscussion and Findings
\nThe notice under the Act is required to be served in accordance with the provisions of Section 169 of the Act which provides that it can be served by giving or tendering it directly or by messenger to the person concerned or to a person regularly employed by him in connection with his business or to an adult member of the family residing with him; or by registered or speed post or courier with acknowledgement due by sending at the last known place of business or residence of the person concerned; or by sending a communication at its email address provided at the time of registration and amended from time to time; or by making it available on the common portal; or by publication in a newspaper circulating in the locality in which the <\/p>\n
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