The GST Appellate Tribunal, Principal Bench in Delhi, in A & T Security Services Private Limited v. Additional Commissioner, Office of the Commissioner Central Tax Delhi West & Ors. [APL/1/DEL/2026 dated May 18, 2026] directed that service upon the Respondent shall be effected not only through the GSTAT portal and email, but also through registered post/speed post in terms of Section 169 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), as no response had been received from the Department despite the notice being uploaded on the portal and reminder emails being addressed to the jurisdictional Chief Commissioner and the National Informatics Centre (“NIC”).
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