In Uttar Pradesh, it is usual that SCN and Orders are unsigned and court observes the  genuineness of documents cannot be questioned as the same have been uploaded on portal. 

In a development that may trigger wider debate on GST adjudication practices in Uttar Pradesh, the Registrar Court of the GST Appellate Tribunal (GSTAT), Ghaziabad Bench, has raised defects in an appeal on the ground that the Show Cause Notice (SCN) and Order-in-Original were unsigned and that documents filed in Hindi had not been translated into English.

The order was passed in the case filed by Atul Kumar Agarwal before the GSTAT Registrar Court. During scrutiny of the appeal, the Registry pointed out several defects, including that the “Show Cause Notice seems to be invalid due to absence of signature of the issuing authority” and that the “Order in Original seems to be invalid due to absence of signature of the issuing authority.” The Registry also noted that the pre-deposit was not found deposited, court fee paid was insufficient, and documents had not been translated into English as required under Rule 23 of the GSTAT Procedure Rules.

The Tribunal granted 15 days’ time to remove the defects and refile the appeal.

The development has become significant because in Uttar Pradesh, it has reportedly become common practice for GST authorities to upload SCNs and adjudication orders on the portal without physical or digital signatures. In several proceedings before High Courts, tax authorities have defended such documents by arguing that once the notices and orders are uploaded on the GST portal, their genuineness cannot be questioned merely because they do not contain signatures.

Against this backdrop, the objection raised by the GSTAT Registry has created a peculiar situation for taxpayers. If the Tribunal insists on signed copies of SCNs and orders, appellants may face practical impossibilities because assessees themselves do not possess signed originals. The documents available to them are only those uploaded electronically by the department on the GST portal.

The issue also exposes another operational challenge arising from language requirements under the GSTAT Procedure Rules. A substantial number of GST notices and adjudication orders issued by State Tax authorities in Uttar Pradesh are drafted in Hindi. The Registry’s insistence on English translations means taxpayers may now have to incur additional expenditure and effort merely to make their appeals maintainable before the Tribunal.

Tax practitioners have pointed out that the burden may become especially severe for small businesses and individual taxpayers who are already struggling with pre-deposit requirements and litigation costs. Translation of lengthy adjudication records, annexures, statements, and supporting documents into English could substantially increase compliance expenses.

The situation may also affect the State tax department itself. Since departmental appeals before GSTAT would equally require English translations under the Procedure Rules, questions are now being raised about whether State authorities would face similar difficulties in pursuing appeals before the Tribunal.

The order highlights the larger transition issues surrounding the newly operational GST Appellate Tribunal framework, particularly where electronic governance practices, portal-based adjudication, procedural rules, and multilingual administration intersect.

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