Valid Modes of Service of GST Notice, Order, etc.

Although Section 160 ibid provides various modes of servicing, perusal of Rule 142 of the CGST Rules, 2017 indicates the following forms should be uploaded electronically on the common portal irrespective of whether other modes of servicing were adopted or not:

• Form GST DRC-01, which is a summary of notice;
• Form GST DRC-07, which is a summary of order;
• Form GST DRC-08, which is a summary of the rectification order or withdrawal order (viz., where an order uploaded on the system is withdrawn).

The aforesaid rule also stipulates Form GST DRC-02 be served electronically. The said Form is a summary of statement issued under Section 73(3) or 74(3) ibid. Though not explicit but from construction of the said rule, it appears Form GST DRC-02 should also be uploaded electronically on the common portal.

Interestingly, the said rule remains silent on the mode of serving the following forms:

• Forms GST DRC-01A (pre-notice);
• Form GST DRC-04 (acknowledgement accepting payment before issue of notice); and
• Form GST DRC-05 (order concluding proceedings pursuant to intimation vide Form GST DRC-03).

Recent decision of Hon’ble High Court of Madhya Pradesh[1]: The Revenue had communicated show cause notice / order vide email. The assessee challenged the mode of service. It was held, with reference to Rule 142 ibid, that the only mode prescribed for communicating show cause notice / order is by uploading on the common portal.

At this juncture, it is key to note that Rule 142 ibid stipulates the mode of serving Form GST DRC-01 (which is a summary of notice; not a notice per se) and Form GST DRC-07 (which is again a summary of order; not an order per se).

[1] W.P. No. 16117/2020

(A) If served by registered post or speed post:

• The document is deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit.
• However, such deeming fiction can be rebutted if the addressee can prove to the contrary.
• It is interesting to note that such deeming fiction does not explicitly cover service through courier with acknowledgement due.

(B) If served by other means:

• The document is deemed to have been served on the date on which it is tendered or published or a copy is affixed in the manner listed above.

The date of service is critical since the limitation period for appeal commences therefrom. Hence, it is important for the taxpayer / addressee to monitor the section titled “View Notices / Orders” at the time of log in to the common portal.