Sadanand Prasad Barnwal Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court has set aside a summary of a show-cause notice in Form GST DRC-01 and the subsequent order issued under Section 73 of the Jharkhand GST Act, citing the absence of the issuing officer’s digital signature.
The ruling in the case of Sadanand Prasad Barnwal Vs State of Jharkhand followed the principle established in the court’s earlier judgment dated March 21, 2025, in Rajendra Modi vs. State of Jharkhand & Ors.
Applying the reasoning from the Rajendra Modi precedent, the High Court found that because both the SCN summary dated May 31, 2024, and the order dated August 28, 2024, did not bear the digital signature of the concerned officer, the proceedings and the final order were invalid.
Consequently, the court quashed the contested documents and the order. The respondents have been granted liberty to initiate fresh proceedings, provided it is permissible under law.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
1. The issue raised in this writ petition is covered by the judgment dated 21st March, 2025 in W.P.(T) No.1354 of 2025 titled Rajendra Modi vs. State of Jharkhand & Ors.
2. 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 (supra), these proceedings as well as the order dated 28th August, 2024 (Annexure-4) are set aside.
