Jharkhand HC sets aside unsigned GST show cause & summary orders

Rajendra Modi Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court, in the case of Rajendra Modi Vs State of Jharkhand, has quashed a series of show cause notices and orders issued by the State Tax Officer, Dhanbad Circle. The court’s decision was based on the absence of a digital or physical signature on the impugned documents, a practice the court described as “deprecated.” The petitioner, Rajendra Modi, sought the quashing of multiple documents, including a show cause notice under Section 73 of the CGST/JGST Act (Reference No 1589 dated May 30, 2024), a show c...