Case Law Details
A & T Security Services Private Limited Vs Additional Commissioner (GSTAT)
The appeal was registered before the GST Appellate Tribunal on 19.03.2026. The Registry was directed to take steps under Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, and notice was ordered to be issued to the respondent in accordance with the prescribed procedure. The matter was listed for hearing on 08.05.2026.
On 08.05.2026, the Assistant Registrar informed the Bench that notice had already been sent to the respondent through the portal on 19.03.2026. It was further submitted that an email dated 25.03.2026 had been sent to the Chief Commissioner, Delhi Zone, CGST, seeking confirmation regarding receipt of the documents. In response, an email dated 08.04.2026 stated that no credentials had been shared with the office for verifying the documents uploaded by the appellant on the portal.
The record further showed that a reminder email dated 29.04.2026 had been sent to NIC, but no response had been received. Consequently, the directions contained in the earlier order dated 19.03.2026 were reiterated on 08.05.2026. Even thereafter, no response was received from any source.
Counsel for the appellant submitted that since no response was forthcoming, recourse should be taken to Section 169 of the CGST Act, 2017 for effecting service upon the respondent. It was also requested that, besides service through the portal and email, service should additionally be effected through registered post/speed post. Counsel undertook to file hard copies of the appeal paper book along with duly stamped postal envelopes before the Assistant Registrar within one week for onward transmission to the respondent.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT
This appeal was registered on 19.03.2026 before this Bench and, accordingly, the registry of this bench was directed to take steps under Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, in case the same had not already been complied with. Simultaneously, notice was directed to be issued to the respondent in accordance with the prescribed procedure and the matter was listed for further hearing on 08.05.2026.
On 08.05.2026, when the matter was taken up, the assistant registrar of this Bench submitted that notice had been sent to the respondent through the portal on 19.03.2026. It was further submitted that an email dated 25.03.2026 had also been sent to the respondent, i.e., the Chief Commissioner, Delhi Zone, CGST, seeking confirmation regarding receipt thereof. In response thereto, vide email dated 08.04.2026, the following was communicated:
“It is submitted that no credentials have been shared with this office for verifying the documents uploaded by the appellant on the Portal.”
In this regard, a reminder email dated 29.04.2026 was also sent to NIC; however, no response has been received till date. Accordingly, the directions contained in the previous order dated 19.03.2026 were reiterated on 08.05.2026 for compliance for today.
Today, no response whatsoever has been received from any channel.
Learned Counsel for the Appellant submitted that since no response is forthcoming from any quarter, recourse may be taken to the provisions of Section 169 of the CGST Act, 2017 for serving respondent. He further prayed that, in addition to service through the portal and email as contemplated under Section 169 of the CGST Act, service upon the respondent be also effected through registered post/speed post. Learned counsel further undertook to file hard copies of the complete appeal paper book, duly indexed, paginated and properly stamped postal envelopes for speed post before the assistant registrar of this Bench within one week for onward transmission to the respondent.
In view of the submissions made, let service upon the respondents be effected not only through the portal and email, but also through registered post/speed post in terms of Section 169 of the CGST Act, 2017. 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.
List the matter on 07.07.2026 for hearing.
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