The Registrar Court of the GSTAT, Ghaziabad Bench, vide order dated 07.05.2026 in Filing No. 2025109301000004 (Atul Kumar Agarwal v. Additional Commissioner–Appeal, Grade-2, Moradabad & Ors.), has directed the appellant to remove five defects in the appeal within 15 days and refile the same. A Defect Notice was first issued on 23.04.2026; as defects remained uncured, the matter was heard on 07.05.2026 before the Hon’ble Assistant Registrar, Shri Ankur Gautam, with Shri Chirag Mathur, Advocate, appearing for the appellant.
The following defects were noted:
- SCN invalid — unsigned by the issuing authority.
- Order-in-Original invalid — unsigned by the adjudicating authority.
- Pre-deposit under Section 112 of the CGST Act, 2017 not deposited.
- Court fee paid was insufficient.
- Documents in Hindi not translated into English as required under Rule 23 of the GSTAT (Procedure) Rules, 2025.
The order raises significant practical concerns for taxpayers in Uttar Pradesh, where it is common practice for GST authorities to issue SCNs and orders without signatures and upload them on the GST portal. Courts have previously held that portal-uploaded documents cannot be questioned on grounds of genuineness. Since appellants possess only portal-downloaded copies — and not physically signed originals — the Registry’s insistence may place them in a difficult position. Similarly, the requirement of English translation of Hindi-language orders under Rule 23 could add to litigation costs for small taxpayers. Stakeholders are advised to ensure strict compliance with all procedural requirements under the GSTAT (Procedure) Rules, 2025 before filing appeals.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/UP-GSTAT-Atul-Kumar-Agarwal-v.-Additional-Commissioner.pdf
