Notice/ Order shall be mandatorily be served through post or electronic mode

The Hon’ble Madras High Court in the case of UDUMALPET SARVODAYA SANGHAM. VERSUS THE AUTHORITY, UNDER SHOP AND ESTABLISHMENT ACT/ DEPUTY COMMISSIONER OF LABOUR, COIMBATORE. - 2025 (1) TMI 517 - MADRAS HIGH COURT allows the writ petition where it was held that Section 169 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) mandates a notice to be served in person or by registered post or to the registered e-mail ID . on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.

The Petitioners contended that the provisions under Section 169 (1) (a) to (f) are disjunctive, they should be read conjunctively, failing which, the basic principles of natural justice would be violated. They would all submit that Clauses (a) to (c) of sub section (1) of Section 169 should be read as alternative. Hence, aggrieved by the circumstances, the Petitioners filed the present writ petition. Issue: Whether Notice/ Order shall be mandatorily be served through post or electronic mode.

According to Rule 52(d) of the Central Goods and Services Tax Rules, 2017 (“the CGST Section 169(1)(f) of the CGST Act are pari materia. Rule 52 of the CGST Rules had been dealt with by a Division Bench of the Hon’ble Madras High Court as early as in the year 1972 and had held that Clauses (a), (b) & (c) are alternative and that if any of the aforesaid modes is not practicable then Clause (d) ought to have been followed.

section 169 of the CGST Act governs “Service of notice in certain circumstances”.

Section 169(1) of the CGST states that 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 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

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

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 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