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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