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SANDIP KUMAR SINGH vs. STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
RAJESH SHANKAR
Pet. Counsel
P.p.n. Roy
Deepak Kumar Ruia
Res. Counsel
Sahbaj Akhtar

Petitioner / Applicant

SANDIP KUMAR SINGH
Respondent STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date May 6, 2025
Order No.

W. P. (T) No. 2129 of 2025

Citation

2025(5) TAXREPLY 13394
Original Order
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ORDER

ORDER 1. Heard the learned counsel for the petitioner and Mr. Sahbaj Akhtar, counsel for the respondents. 2. Counsel for the petitioner contends that Form GST DRC-01A dt. 06.12.2022 issued to the petitioner under section 73(1) of the Jharkhand GST Act as well as the show cause notice under section 73 (Annexure-5 dt. 29.4.2023) on the basis of which Annexure-7 order dt. 31.07.2023 has been passed for the financial year 2021-2022 by 5th respondent does not bear the signature of the issuing authority which is mandatory as per Rule 26(3) of the (Jharkhand Goods and Service Tax) Rules, 2017 which mandate issuance of notices, certificates or orders only through a digital signature certificate and that Annexure-7 order passed by the 5th respondent, therefore, cannot be sustained. 3. Reliance is also placed on the judgment of this Court dt. 21.03.2025 in W.P.(T) No. 1354 of 2025 (Rajendra Modi v. State of Jharkhand and others). 4. Though, counsel for the respondents sought t....

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