2025 (3) TMI 1488 - HC - GST

Time limitation - the SCN in Form GST DRC-01 does not contain the signature and seal or digital signature of respondent No. 4 who issued it - HELD THAT - Though counter affidavit is filed by the respondents and a plea is taken that digital signature was made on the documents the said documents with digital signature have not been produced by the 4th respondent. On the contrary the copies of the said documents filed by the petitioner Annexures- 2 and 3 do not indicate the signature either manual or digital put by the 4th respondent. The practice of issuing unsigned document is deprecated on the part of the respondents in issuing show cause notices and passing orders without putting a digital signature or a physical signature thereon particularly when Rule 26(3) of the Jharkhand Goods and Services Tax (SGST) Rules 2017 mandates issuance of notices certificates or orders only through a digital signature certificate. Conclusion - The practice of issuing unsigned documents is deprecated. Petition allowed.

Summary

The Jharkhand High Court, presided by the Chief Justice and Justice Deepak Roshan, allowed the writ petition challenging multiple impugned documents issued by the State Tax Officer, Dhanbad, under the CGST/JGST Act. The petitioner sought quashing of the Show Cause Notice (Ref. No. 1589 dated 30/05/2024), Form GST DRC-01 (Ref. No. ZD2005240079060 dated 30/05/2024), Summary of Order in Form GST DRC-07 (Ref. No. ZD2008240146100 dated 30/08/2024), and Order No. 561/24-25 dated 30/08/2024 under section 73(9) of the JGST Act, primarily on grounds of limitation and absence of signature or digital signature.The Court emphasized that Rule 26(3) of the Jharkhand SGST Rules, 2017 mandates issuance of notices and orders only through a digital signature certificate. The petitioner's annexures 2 and 3 lacked any manual or digital signature, and the respondents failed to produce digitally signed copies despite filing a counter affidavit claiming such signatures. The Court "deprecate[d] this practice" of issuing unsigned documents.Consequently, the Court set aside Annexures 2 and 3, allowed the writ petition with a cost of Rs. 10,000 payable by the respondents, and granted liberty to the respondents to initiate fresh proceedings in compliance with the law and digital signature requirements. The Court left all other defenses of the petitioner open for consideration.