The modes of communication for GST notices under Section 169 of the Central Goods and Services Tax ( CGST ) Act, 2017 is the cornerstone which ensures the transparency in the interactions between the department and the taxpayer. The GST Act has a dedicated Section which ensures on which mode the notices are communicated. The Section 169 of the GST Act lists out the modes in which the notices can be served. Recently, a judgment by the Madras High Court has brought clarity to the application of the provision. The court has ruled that the personal delivery or e-mail mode should be used before going for the option of publishing GST portal or the newspaper. Section 169(1) of the GST Act The Section 169(1) of the GST Act states that: “(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.” While breaking down this Section, the following are the modes in which the department can communicate the notice are as follows: Direct Delivery: Personally handing or delivering through a messenger or courier to the addressee or their authorized representative. Postal Services: Sending via registered post, speed post, or courier with acknowledgment due, addressed to the last known business or residential address. Email Communication: Sending to the email address provided during GST registration or any subsequent updates. Common Portal: Making the communication accessible on the GST common portal. Newspaper Publication: Publishing in a newspaper circulated in the locality where the person resides, conducts business, or works. Affixation: If other modes are impractical, affixing the communication at the last known business or residential address, or as a last resort, attaching it to the notice board of the concerned authority’s office. DEEMED SERVICE AND RECEIVAL Deemed Service: The notice shall be deemed to be served under Section 169(2) of the Act. It states that “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).” Deemed Receival: Similar to the deemed service, the provision also states about the deemed receival. The notice sent through registered post or speed post shall be deemed to be received at the expiry of the period normally taken by such post in transit unless the contrary is proved. It states that “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.” JUDICIAL INTERPRETATION In a recent ruling, the Udumalpet Sarvodaya Sangham vs The Authority, Madras High Court has observed that the personal delivery or e-mail notice of the Goods and Services Tax ( GST ) order should be provided before issuing it in the GST portal or newspaper. In the matter, the petitioners urged that the modes of service under Section 169(1)(a) to (f) should be read conjunctively, asserting that failure to comply with the initial modes (personal delivery, registered post, or email) would constitute a violation of natural justice. They argued that merely posting notices on the portal was insufficient and unfair, given the lack of direct communication with the assessees. On the contrary, the government pleader argued that service through the portal is valid as per precedent and statutory obligations. The assessees are expected to check the portal on a regular basis. The bench of K. Kumaresh Babu has ruled that mere portal publication without prior compliance with personal delivery, registered post, or email notice violates Section 169 and natural justice principles. Referring to the judgment, the bench stated that under Section 169(1) of the GST Act, modes such as personal delivery, registered post, or email communication must be prioritized before resorting to GST portal publication or newspaper notices. Affixation and newspaper publication are to be treated strictly as a last resort. The intent of the provision is to ensure that taxpayers are properly informed of orders, notices, or any official updates concerning them. Accordingly, the GST Department must adhere to this intent when serving such communications. The GST statute establishes a clear chronology in the modes of service, with the earlier-listed methods being the primary means of communication. While the statute does not explicitly mandate chronological adherence to the listed modes, the Madras High Court clarified that bypassing primary methods like personal delivery and relying solely on public platforms, such as newspaper publication, violates the principles of natural justice. Read more: Personal Delivery or E-mail Notice of GST order should be Provided before issuing in GST Portal or News paper: Madras HC