Amended and updated notes on section 169 of CGST Act, 2017. Detail discussion on provisions and rules related to service of notice in certain circumstances.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 169 of CGST 2017 provides for service of notice in certain circumstances.
Recently, we have discussed in detail section 168A (Power of Government to extend time limit in special circumstances) of CGST Act 2017. Today, we learn the provisions of section 169 of Central GST Act 2017.
Section 169 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 169 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 169 |
| Section Name | Service of notice in certain circumstances |
| Updated 2025 Edition | GST Law Book PDF |
Section 169 of Central GST – Service of notice in certain circumstances1
Section 169 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 169(1) of CGST Act
Section 169(1): 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.
Section 169(2) of CGST Act
Section 169(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).
Section 169(3) of CGST Act
Section 169(3): 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.
- Section 169 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 169 of CGST Act
Modes of Service of Notice Under Section 169(1) of the CGST Act, 2017
Section 169(1) of the Central Goods and Services Tax (CGST) Act, 2017, outlines the methods by which any decision, order, summons, notice, or other communication under the Act or its rules can be served. The prescribed methods are:
- Direct Delivery: Handing it directly or through a messenger, including a courier, to the addressee, the taxable person, their manager, authorized representative, advocate, tax practitioner authorized to represent them, an employee involved in the business, or any adult family member residing with the taxable person.
- Registered or Speed Post/Courier: Sending it via registered post, speed post, or courier with acknowledgment due, to the intended person or their authorized representative at their last known place of business or residence.
- Email: Sending it to the email address provided at the time of registration or as updated subsequently.
- Common Portal: Making it available on the common portal.
- Newspaper Publication: Publishing it in a newspaper circulating in the area where the taxable person or intended recipient last resided, conducted business, or worked.
- Affixing Notice: If the above methods are impracticable, affixing it in a conspicuous place at the person’s last known place of business or residence. If this is also impracticable, affixing a copy on the notice board of the concerned officer or authority who issued the communication.
These provisions ensure that communications under the CGST Act are effectively served, even in situations where traditional methods may not be feasible.
Explanation of Section 169(2) of the CGST Act, 2017
Section 169(2) of the Central Goods and Services Tax (CGST) Act, 2017 states that if a communication (such as a notice, order, or summons) is served as per the methods mentioned in Section 169(1), it shall be deemed to have been properly served.
In simple terms, once a notice is sent using any of the prescribed methods—such as direct delivery, registered post, email, common portal, newspaper publication, or affixing at a conspicuous place—it is legally considered duly served, even if the recipient does not acknowledge or respond to it.
This provision ensures that tax authorities are not hindered in enforcing compliance due to non-receipt claims from taxpayers. It also emphasizes the taxpayer’s responsibility to stay updated with communications issued by the GST authorities.
Explanation of Section 169(3) of the CGST Act, 2017
Section 169(3) of the Central Goods and Services Tax (CGST) Act, 2017 states that the date on which a notice, order, or other communication is served under Section 169(1) shall be considered the date of service for all legal and compliance purposes.
In simple terms, once a notice is sent using any of the prescribed methods (such as personal delivery, post, email, common portal, newspaper publication, or affixing at a conspicuous place), the service date will be the date when the notice is:
- Handed over personally to the recipient or their authorized representative.
- Dispatched via registered post, speed post, or courier.
- Emailed to the registered email address.
- Made available on the GST common portal.
- Published in a newspaper (if applicable).
- Affixed at the recipient’s last known business or residential address, or on the tax officer’s notice board.
This provision ensures clarity and legal certainty regarding deadlines for responding to or complying with GST notices. It prevents disputes over whether a notice was received or when a compliance timeline starts.
Frequently Asked Questions
Q1: What is the main purpose of Section 169 of the CGST Act 2017?
A1: The main purpose of Section 169 is to grant officers the authority to conduct searches, seizures, and inspections to ensure compliance with GST regulations. This aims to address tax evasion and ensure that all entities fulfill their tax obligations.
Q2: Who has the authority under Section 169 to conduct searches and inspections?
A2: Officers appointed under the CGST Act, including central or state tax authorities, have the authority to conduct searches and inspections as deemed necessary to enforce compliance with GST laws.
Q3: What are the consequences of non-compliance as per Section 169?
A3: Non-compliance can lead to strict enforcement actions by tax authorities, including searches, assessments, penalties, or even imprisonment in severe cases of tax fraud.
Q4: Is there a specific procedure that officers must follow when conducting a search or seizure?
A4: Yes, officers conducting searches and seizures must follow prescribed legal protocols, including obtaining necessary warrants and documentation to ensure that the process is lawful and justified.
Q5: How does Section 169 contribute to the overall GST framework?
A5: Section 169 supports the overall GST framework by upholding the integrity of the tax system, combating tax evasion, and ensuring that businesses comply with their tax liabilities, thereby contributing to increased tax revenue and fair competition.