GSTAT Flags Unsigned SCNs and Orders as Defective, Know other Defects Raised by Registrar [Read Order]

The Goods and Services Tax Appellate Tribunal ( GSTAT ) started operational and the deadlines for filing the second appeal is fixed. The registrar of the appellate tribunal is raising procedural defects in GST appeal filings especially regarding unsigned Show Cause Notices (SCNs) and adjudication orders uploaded on the GST portal.

A recent order passed by the Registrar Court of the GSTAT, Ghaziabad Bench, has mentioned that e unsigned notices and orders are reportedly common especially in Uttar Pradesh.

During scrutiny of the appeal papers, the Registrar Court pointed out multiple defects and directed the appellant to remove them within 15 days. Among the most notable objections raised by the Tribunal Registry was that both the Show Cause Notice and the Order-in-Original appeared invalid due to absence of signatures of the issuing authority.

The registrar raised following defects in one appeal:

1. The Show Cause Notice appeared invalid because it lacked the signature of the issuing authority;
2. The Order-in-Original also appeared invalid for the same reason;
3. Proof of mandatory pre-deposit was not found on record;
4. Court fee paid was insufficient; and
5. Documents had not been translated into English in accordance with Rule 23 of the GSTAT Procedure Rules

For taxpayers and practitioners, the Registrar’s observations can be considered as an early indication to file the appeal without any defect.

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