Service of notice in certain circumstances
Section 169, CGST Act
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Official source, not a summary of a summary
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Section 169 lists valid modes of SERVICE OF NOTICE – hand delivery, post/courier, email, the common portal, newspaper, or affixing.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Valid modes include hand delivery, registered post to the last known address, email to the registered address, and posting on the common portal – and uploading to the portal alone IS valid service.
The recurring dispute is service by portal upload under an unnoticed tab; courts have set aside orders where the notice went only to a tab the taxpayer would not check, but the safer practice is to monitor the portal weekly.
Limitation for an appeal runs from the date of COMMUNICATION, so establishing when service actually happened is often the first battle.
Questions people actually ask
Real questions we get on this provision, answered straight.
We never saw the show cause notice – it was only uploaded on the portal.+
Portal upload is a valid mode under section 169(1)(d), so the answer is not that service failed but that the order was passed without an effective hearing. Several High Courts have remanded such matters where the notice was placed under a tab the taxpayer would not ordinarily see – plead the specific facts, and move quickly.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
2,108 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S. BOHRA ENTERPRISES v. THE JOINT COMMISSIONER, SGST
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Tvl. Mohammed Traders v. The State Tax Officer (FAC) / Proper Officer / The Deputy Commercial Tax Officer
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Subhash Kumar Sah v. Commissioner, CGST and CX
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M/s.JB Super Market, v. The Deputy State Tax Officer – 2 (FAC) The Deputy Commercial Tax Officer
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M/S SIRI CONSTRUCTIONS v. ASSISTANT COMMISSIONER(ST)
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M/s. Gopalakrishna Traders v. The Deputy Assistant Commissioner (ST)-I
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M/s. Sri Veeranjaneya Pulverisers v. The Deputy Assistant Commissioner (ST)
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M/s.Harish Constructions v. The Commercial Tax Officer / State Tax Officer (ST)
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108 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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