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Learn MoreCommunication methodologies have evolved from hand-written/ delivered letters to typed/printed and postal communication, to the recent email communication and now venturing into an era of automated / BOT communication. The principle of “audi alteram partem” will nevertheless prevail and requires that none should be convicted/ condemned unheard. Thus, effective communication between the revenue officer and its taxpayers ensures that the parties concerned are duly heard. Many safeguards have been implemented by progressive administrations to improve the effectiveness and efficiency of communication. However, every change in status-quo brings along certain challenges on account of inherited practices. One such relevant change is the manner of delivery of statutory notices/orders through email or portal upload which has resulted in lack of awareness by the intended recipients.
Under the GST scheme, the phrase ‘Service of notice’ has generally not been used alongside a statutory time limitation. Generally, the time limitation is linked to ‘issuance’ or ‘communication’. Therefore, it is imperative that the legal connotation behind these terms is understood and applied contextually.
WHEN IS A NOTICE/ORDER ISSUED I.E. COME INTO FORCE/ EXISTENCE?
The GST law at many instances (such as section 73/74) mandates tha