Jharkhand HC Quashes GST SCN & Order Lacking Digital Signature

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...