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.
