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Allahabad High Court

DYNAMIC REALCON PRIVATE LIMITEDversusUNION OF INDIA AND ANOTHER

Decided

Holding

The system‑generated notice was ultra vires the Act and Rules, rendering the cancellation order invalid.

Summary

Dynamic Realcon Private Ltd challenged the cancellation of its registration under the Uttar Pradesh GST Act, 2017, which was based on a system‑generated notice that lacked the name, office, and digital signature of the issuing authority. The High Court examined an earlier decision (M Y Ent Bhatta v. State of U.P.) and held that power to issue notices resides with officers, not the computer system, and that a notice without proper identification is contrary to law. The Court found the notice dated 04‑02‑2026 and the subsequent cancellation order dated 12‑03‑2026 to be ultra vires the Act and Rules. Consequently, the cancellation was set aside and the revenue department was directed to issue a fresh notice in compliance with statutory requirements. The petition was allowed and the matter disposed.

Issues considered

  • Whether a system‑generated notice lacking the name/office of the issuing authority and digital signature is valid under the U.P. GST Act, 2017.
  • Whether cancellation of GST registration based on such a notice is lawful.
  • Whether the revenue authorities must re‑issue a notice complying with the statutory procedural requirements.

Legislation cited

Subjects

  • GST registration
  • system generated notice
  • digital signature
  • cancellation of registration
  • procedural validity
  • jurisdictional officer
  • High Court

Judgment

           HIGH COURT OF JUDICATURE AT ALLAHABAD
                           WRIT TAX No. - 4009 of 2026

Dynamic Realcon Private Limited
                                                                       .....Petitioner(s)
                                        Versus

Union Of India And Another
                                                                    .....Respondent(s)

Counsel for Petitioner(s)            : Vijay Kumar Srivastava
Counsel for Respondent(s)            : A.S.G.I., Abrar Ahmad, Dhananjay
                                       Awasthi

Court No. - 39
                 HON'BLE SAUMITRA DAYAL SINGH, J.
                 HON'BLE SWARUPAMA CHATURVEDI, J.

1. Heard learned counsel for the petitioner and learned counsel for the
revenue.

2. Present petition has been filed against the impugned order dated
12.03.2026 cancelling the petitioner's registration under the U.P.G.S.T. Act,
2017.

3. Matter is described to be covered by an earlier order of this Court in M/s
M Y Ent Bhatta vs State of U.P. & Anr., Neutral Citation No. -
2025:AHC:78209-DB. Therein, it has been observed as below:

     "3. It is submitted that the notice issued inter alia indicates 'Jurisdictional
     Officer System Generated Notice, Contact Jurisdiction Office for further
     process'.

     4. It is emphasized that issuance of the notice itself was contrary to law as
     the authority vests in officers and not in the system and, therefore, the
     consequential order cancelling the registration of the petitioner deserves
     to be quashed and set aside.

     5. By order dated 08.04.2025, respondents were directed to obtain
     instructions in the matter. Instructions have been obtained along with the
     explanation given by GSTN inter alia indicating 'Advisory on issuance of
     Notices/Orders without digital signatures of the issuing authorities'. The
     indications made therein are that as the authority logs in by way of
                                                                                                      WTAX No. 4009 of 2026
                                                                            2


                                              digital signature, it is not necessary that the orders which are passed
                                              should bear the digital signatures.

                                              6. The advisory sought to be relied on by the respondents in the present
                                              case is misplaced, the same may be a valid explanation in case where the
                                              name and office of the issuing authority is indicated, however, the same
                                              does not bear the digital signatures.

                                              7. In the present case, the notice, as quoted herein before, does not bear
                                              either the name or the office of the issuing authority and what has been
                                              indicated is that the same is system generated. As the power lies with the
                                              officers and not with the system, the issuance of notice which is system
                                              generated and does not bear the name/office, cannot be justified based on
                                              the explanation sought to be produced.

                                              8. Consequently, as the notice issued itself is de hors the Act and the
                                              Rules, the same cannot be sustained. The writ petition is allowed. The
                                              notice dated 14.11.2023 and order dated 05.01.2024, Annexures-2 &1
                                              respectively, are quashed and set aside."

                                    4. In view of the similar facts and for self-same reasons, present petition is
                                    also disposed of on the same terms. The impugned order dated
                                    12.03.2026 and the preceding system generated notice dated 04.02.2026 are
                                    set aside with liberty to the revenue authorities to issue fresh notice in
                                    accordance with law.



                                                   (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
                                    September 30, 2026
                                    Prakhar




Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad


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