Delhi GSTAT Directs Registered Post Service Due to Technical Access Issues:

The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi Bench, on 18 May directed that notice upon the department be additionally served through registered post/speed post after no response was received from the respondent authorities despite service through the GST portal and e-mail. A Division Bench comprising Judicial Member Sanjay Kumar Aggarwal and Technical Member Rajiv Kapoor passed the direction in an appeal filed by A & T Security Services Private Limited.

The appeal was registered on 19.03.2026, and the Registry was directed to take steps under Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. Notice was also directed to be issued to the respondent authorities in accordance with the prescribed procedure.

When the matter was taken up on 08.05.2026, the assistant registrar informed the bench that notice had already been sent to the respondent through the GST portal on 19.03.2026. It was further submitted that an email dated 25.03.2026 had also been addressed to the Chief Commissioner, Delhi Zone, CGST, seeking confirmation regarding receipt of the uploaded documents.

The Tribunal noted that the department, through an email dated 08.04.2026, stated that no credentials had been shared for verifying the documents uploaded by the appellant on the portal. A reminder was thereafter issued to NIC on 29.04.2026; however, no response was received.

Counsel appearing for the appellant submitted that in view of the continued non-response, recourse may be taken to Section 169 of the CGST Act, 2017, relating to the service of notices. It was also requested that, apart from service through the portal and e-mail, notice to the respondent authorities be additionally effected through registered post/speed post.

The appellant further undertook to file hard copies of the complete appeal paper book along with duly stamped postal envelopes before the Assistant Registrar within one week for onward transmission to the respondents.

Accepting the submission, the GSTAT directed that service upon the respondents be effected not only through the portal and e-mail but also through registered post/speed post in terms of Section 169 of the CGST Act, 2017. The tribunal directed that, “The appellant shall file the duly stamped envelopes and the paper book within one week before the assistant registrar for service of the notice of this appeal to the respondent.” Thus, the matter has been listed for hearing on 07.07.2026.

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