Chapter XXI - Miscellaneous
Section 169
Section 169: Service of notice in certain circumstances
Section 169 lists how a CGST decision, order, summons or notice may be served and when particular service methods are deemed effective.
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Need advice on Section 169?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 acknowledgment 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.
(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 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.
Key takeaways
Permitted methods
The Act permits direct tender, registered or speed post or courier, registered email, the common portal and local newspaper publication. Affixing is a fallback where earlier modes are impracticable.
Service date
Tender, publication or affixing in the prescribed manner fixes the deemed service date under subsection (2). Registered or speed post carries a rebuttable presumption of receipt after normal transit time.
Evidence matters
The selected method, address or portal record and actual dates can affect a response or appeal timeline.
Permitted methods
The Act permits direct tender, registered or speed post or courier, registered email, the common portal and local newspaper publication. Affixing is a fallback where earlier modes are impracticable.
Service date
Tender, publication or affixing in the prescribed manner fixes the deemed service date under subsection (2). Registered or speed post carries a rebuttable presumption of receipt after normal transit time.
Evidence matters
The selected method, address or portal record and actual dates can affect a response or appeal timeline.
Practical checklist
Do
- Identify the precise communication and service method.
- Preserve postal proof, portal record, email address history or affixing/publication evidence.
- Calculate response time from the legally applicable communication date.
Frequently asked questions
Is email the only valid service route?
No. Section 169(1) lists several alternative modes, including email and common-portal availability.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026