2025 (6) TMI 91 - HC - GST

Challenge to summary of SCN in Form GST DRC-01 dated 31st May 2024 (Annexure-2) as well as the order u/s 73 of the Jharkhand GST Act - HELD THAT - Since in the instant case also summary of show-cause notice in Form GST DRC-01 dated 31st May 2024 (Annexure-2) as well as the order under Section 73 of the Jharkhand GST Act dated 28th August 2024 (Annexure-3) do not bear the digital signature of the fourth respondent for the reasons indicated in the judgment rendered in the case of Rajendra Modi 2025 (3) TMI 1488 - JHARKHAND HIGH COURT these proceedings as well as the order dated 28th August 2024 (Annexure-4) are set aside. Liberty is granted to the respondents to initiate proceedings afresh if permitted by law.

Summary

The Jharkhand High Court, through an order by the Chief Justice and Mr. Justice Rajesh Shankar, addressed a writ petition concerning procedural defects in GST proceedings. The Court relied on its prior judgment dated 21st March 2025 in Rajendra Modi vs. State of Jharkhand & Ors., holding that the summary of the show-cause notice in Form GST DRC-01 and the order under Section 73 of the Jharkhand GST Act lacked the mandatory "digital signature of the fourth respondent." Consequently, the Court set aside the impugned proceedings and the order dated 28th August 2024. The Court granted liberty to the respondents to "initiate proceedings afresh, if permitted by law," emphasizing adherence to statutory procedural requirements.