GSTAT Directs Service via Speed Post After Portal Credential Failure: A & T Security Services Private Limited Vs Additional Commissioner
Background and Overview
The Goods and Services Tax Appellate Tribunal (GSTAT) recently passed a significant procedural order in the matter of A & T Security Services Private Limited Vs Additional Commissioner, directing that notice upon the respondent be served not only through the GST portal and email, but additionally through registered post/speed post. This direction became necessary owing to a persistent technical failure at the respondent's end — specifically, the non-availability of portal credentials — which rendered the standard digital service mechanism completely ineffective.
The case raises important questions about the practical limitations of technology-driven service mechanisms under GST law and highlights the continued relevance of traditional modes of service under Section 169 of the CGST Act, 2017.
Registration of the Appeal and Initial Directions
The appeal filed by A & T Security Services Private Limited was formally registered before the GSTAT Bench on 19.03.2026. Upon registration, the Bench directed the Registry to comply with Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, to the extent not already done. Simultaneously, the Bench ordered that notice be issued to the respondent — the Additional Commissioner — strictly in accordance with the procedure prescribed under the applicable rules.
The matter was listed for the next date of hearing on 08.05.2026, with clear directions to the Registry to ensure that all procedural steps pertaining to service were completed before that date.
Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 prescribes the procedure to be followed by the Registry upon registration of an appeal, including issuance of notices to the respondent parties.
What Transpired Between 19.03.2026 and 08.05.2026
When the matter was taken up on 08.05.2026, the Assistant Registrar of the Bench placed the following facts on record:
Step 1: Portal Notice Issued
- A notice was dispatched to the respondent through the official GSTAT portal on 19.03.2026 itself — the same date the appeal was registered.
Step 2: Email Confirmation Sought from Chief Commissioner
- An email dated 25.03.2026 was sent by the Registry to the Chief Commissioner, Delhi Zone, CGST, requesting confirmation of receipt of the documents uploaded by the appellant on the portal.
Step 3: Respondent's Reply — No Portal Credentials Available
- In response, an email dated 08.04.2026 was received from the respondent's office, which stated:
"It is submitted that no credentials have been shared with this office for verifying the documents uploaded by the appellant on the Portal."