Jharkhand HC Quashes GST Order for Missing Digital Signatures on DRC-01A & SCN

Sandip Kumar Singh Vs State of Jharkhand (Jharkhand High Court)

The Jharkhand High Court, in the case of Sandip Kumar Singh Vs State of Jharkhand, has set aside a demand order due to the absence of digital signatures on the preceding intimation (Form GST DRC-01A) and the show cause notice. The petitioner argued that these documents, crucial to the demand order for the financial year 2021-2022, lacked the mandatory digital signature of the issuing authority as per Rule 26(3) of the Jharkhand Goods and Service Tax Rules, 2017. This rule mandates that notices, certificates, o

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