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GST Update 24.02.2016

SECTION-122: SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES

GST DAILY DOSE OF UPDATION:-
 
SECTION-122: SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES:-
 
(1)  Any decision, order, summon, notice or other communication under the 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 taxpayer or to his manager or to agent duly authorised 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 the family residing with the taxpayer, or;
 
(b)  By 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 residence; or
 
(c)  By facsimile message, if such address is furnished; or
 
(d)  By sending an authenticated communication to his e-mail address, or
 
(e)  On dashboard of the taxpayer if available on the website, or
 
(f)   By sending message on his registered mobile number, or
 
(g)  By publication in a newspaper circulating in the locality in which the taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or
 
(h)  If none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence, or
 
(i)    If the mode prescribed under (h) is also not practicable for any reason, then by affixing the copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice.
 
(2)  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).
 
(3)  When such decision, order, summons, notice or any communication is sent by registered post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by a registered letter in transit unless the contrary is proved.
 
If the present provisions contained in section 37C of the Central Excise Act, 1944 pertaining to service of decisions, orders, summons etc. are observed, it is found that the provisions proposed in the GST regime are very comprehensive and cover all modes of communication. Moreover, it is found that even e-mails and messages on mobile are being specified as the mode of communication. The inclusion of a number of modes for communication will definitely reduce the instances of non-receipt of notices, orders etc.
 
However, the provisions of sub-section (3) appear to be redundant as it specifies that when decision, order, summons, notice or any communication is sent by registered post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by a registered letter in transit unless the contrary is proved. It is pertinent to note that in case of registered post like registered A/D or speed post, the proof of delivery is available and even online tracking facility is there. Consequently, the deeming provision as regards expiry of normal period is practically not required. Furthermore, what will be normal period is a relative term as no meaning is being specifically given for it.
 
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Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com