GSTAT insists on physical service via registered post when e-notices go unanswered

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi, has issued an important procedural order clarifying that when electronic service does not result in an effective response from the Department, additional physical service through registered post/speed post must be deployed under Section 169 of the CGST Act, 2017.

In A & T Security Services Private Limited v. Additional Commissioner, Office of the Commissioner Central Tax Delhi West & Ors., the Tribunal directed that notices should not be confined to electronic modes such as the GSTAT portal and email. Instead, it mandated that service must also be effected via registered post/speed post, thereby reinforcing the principle that natural justice requires communication to be not only formally valid but also actually effective.

Background and procedural history

Filing of appeal and initial steps by Registry

A & T Security Services Private Limited (the assessee) filed an appeal before the GSTAT, Principal Bench, Delhi. The appeal was registered as APL/1/DEL/2026 on March 19, 2026 and placed before the Division Bench, Court No. I.

By order dated March 19, 2026, the Tribunal instructed its Registry to proceed in terms of Rule 34 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. Pursuant to this direction:

  • The Registry was to issue notice to the Respondent Department.
  • Service was to be carried out following the procedure laid down under the GSTAT (Procedure) Rules, 2025.
  • The matter was scheduled for further hearing on May 08, 2026.

Attempts at electronic service and lack of effective response

On May 08, 2026, the Assistant Registrar reported to the Bench that the initial notice of the appeal had been:

  • Uploaded on the GSTAT portal on March 19, 2026; and
  • Followed by an email dated March 25, 2026 to the Chief Commissioner, Delhi Zone, CGST, seeking confirmation that the Department had received the notice.

In response to the email, the Department sent a communication dated April 08, 2026 stating that “no credentials have been shared with this office for verifying the documents uploaded by the appellant on the Portal.”

To address this, the Registry sent a reminder email dated April 29, 2026 to NIC. However:

  • No reply came from NIC; and
  • No confirmation or substantive response was received from the concerned CGST authority.

On the next date of hearing, the situation remained unchanged—there was no indication from any quarter that the Department had taken cognizance of the proceedings or acted upon the notice.

Request by assessee’s counsel for recourse to Section 169

At this stage, counsel for the assessee requested the Tribunal to exercise its powers under Section 169 of the CGST Act, 2017. The prayer was:

  • That in addition to the service already attempted via portal and email,
  • The Tribunal should also direct service through registered post/speed post so that the Respondent could be effectively notified.

Counsel further stated that the assessee would provide:

  1. Hard copies of the complete appeal paper book;
  2. Properly indexed and paginated sets; and
  3. Duly stamped envelopes suitable for despatch through speed post/registered post,

within one week before the Assistant Registrar, to facilitate such physical service.

The central question examined by the GSTAT was:

Whether, in circumstances where notices sent through the portal and email do not elicit any response from the Department/Commissioner of CGST, the Tribunal must also direct service through registered post/speed post under Section 169 of the CGST Act to ensure proper service?

This issue touched directly upon the practical implementation of Section 169, particularly whether multiple modes of service can and should be used cumulatively to ensure that the notice is actually brought to the knowledge of the party concerned.

Findings and directions of the GSTAT

Tribunal’s observations on prior service efforts

The Tribunal noted the sequence of events in detail:

  • A notice of the appeal had been duly sent to the Respondent via the GSTAT portal on March 19, 2026.
  • The Registry had also sent an email dated March 25, 2026 to the Chief Commissioner, Delhi Zone, CGST, to confirm receipt.