New Delhi GSTAT Directs Alternative Service Modes When Portal Credentials Issue Impedes Notice Delivery

On 18 May 2026, the Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) held that where service of notices through the GST portal is rendered ineffective due to credential-related issues, additional modes of service such as registered post and speed post may be directed in terms of Section 169 of the Central Goods and Services Tax Act, 2017.

Judicial Member Sanjay Kumar Aggarwal and Technical Member Rajiv Kapoor allowed the request of A & T Security Services Private Limited and directed that notice in the GST appeal be served through registered post, speed post, the GST portal, and email. The Bench observed:

“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 appeal was registered on 19 March 2026, and notice was directed to be issued under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

On 8 May 2026, the Assistant Registrar informed the Tribunal that notice had been issued through the portal on 19 March 2026 and that an email dated 25 March 2026 had also been sent to the Chief Commissioner, Delhi Zone, CGST seeking confirmation of receipt.

The record showed that a response dated 8 April 2026 stated that no credentials had been shared with the office for verifying documents uploaded on the portal. A further reminder email was sent to NIC on 29 April 2026, but no response was received by the date of hearing.

Counsel for the appellant therefore submitted that service could not be effectively completed through the portal alone and sought permission for alternative modes of service under Section 169 of the CGST Act, 2017, including registered post and speed post.

The GSTAT accepted the request and directed the appellant to file stamped envelopes and the complete paper book before the Assistant Registrar within one week for onward transmission to the respondents.

The matter has been listed for hearing on 7 July 2026.