System-generated GST cancellation notices invalid without issuing officer's name and digital signature; registration reinstated order quashed

The HC held that notices and order cancelling the petitioner's GST registration for failure to file returns were invalid because the system-generated notice lacked the name and office of the issuing authority and bore no digital signature, so could not be justified by the GSTN advisory. The court found the advisory inapplicable where the notice did not identify the officer, concluded the issuance was dehors the Act and Rules, quashed the notice dated 14.11.2023 and order dated 05.01.2024, and allowed the petition.

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Petition challenges cancellation of GST registration by order dated 05.01.2024 following suspension after a show cause notice dated 14.11.2023 for failure to furnish returns for six months. The impugned notice was labelled "Jurisdictional Officer System Generated Notice, Contact Jurisdiction Office for further process." Reliance on a GSTN "Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities" was rejected: the advisory may explain notices lacking digital signatures only where the "name and office of the issuing authority is indicated." Here the notice bore neither the name nor the office and was described as system-generated. The court held that as "the power lies with the officers and not with the system," issuance of a system-generated notice without identification of the issuing officer is ultra vires and cannot be justified by the advisory. The notice and cancellation order were held "dehors the Act and the Rules" and were quashed; respondents may issue a fresh notice in accordance with law.

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