Page 7 - Chap23Miscellaneous Provision

Ü Here, force majeure means war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity

caused by nature or otherwise affecting the implementations of provisions of CGST Act.
Ü This power can also be exercised retrospectively.

08. Section 169:- Service of notice in certain circumstances

CCP.23.08.09.00
State the various modes of service of a notice, decision, order, summons, or any other
communication under the CGST Act, on the taxable person or any other person to whom it is
intended. [Study Mat] [CA Final MTP April 24]

Answer :- As per section 169(1) of CGST Act, any decision, order, summons, notice or other
communication under the CGST Act and the rules made thereunder can be served by any one of the
following methods:-
a) Giving/ tendering By giving or tendering it directly or by a messenger including a courier to the
directly:- addressee or taxable person or to his manager or authorised representative or an
advocate or a tax practitioner holding authority to appear in proceedings on behalf

of 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) R e g i s t e r e d By registered post or speed post or courier with acknowledgement due, to the
p o s t / s p e e d person for whom it is intended or his authorised representative, if any, at his last
post/courier:- known place of business or residence or

c) Email:- By sending a communication to his e-mail address provided at the time of
registration or as amended from time to time or
d) At common portal: By making it available on the common portal or
e) Publication in By publication in a newspaper circulating in the locality in which taxable person
newspaper:- or person to whom it is issued is last known to have resided, carried on business

or personally worked for gain or
f) Affixing at place If none of the above modes is practicable then by Affixing at last known place of
of business, etc:- business or residence and if such mode is not practicable for any reason, then by

affixing a copy thereof on notice board of the office of concerned officer or authority.

09. Section 171:- Antiprofiteering measures
CCP.23.09.10.00
Write a short note on Anti-profiteering measure.? [Study Mat]
Answer :-

Ü As per section 171 of CGST Act, any reduction in rate of tax on any supply of goods or services or the
benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
Ü The Competition Commission of India may examine whether input tax credits availed by any
registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in

the price of the goods or services or both supplied by him.
Ü Hence all investigations, based on complaints filed by consumers, will be done by the Directorate
General of Anti- profiteering (DGAP) which will then submit a report to CCI.
Author Note :- CG notified 01/04/25 as the date from which CCI will not accept request for examination of

anti-profiteering. CG also empowered Principal bench of Appellate Tribunal as the new authority to
examine the same later.
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