Digital Signature Gaps Derail GST Proceedings, Allowing Procedural Restart Under Proper Statutory Compliance Protocols HC invalidated GST proceedings due to procedural defects in digital signature requirements. The court set aside the impugned order and allowed respondents ...
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Digital Signature Gaps Derail GST Proceedings, Allowing Procedural Restart Under Proper Statutory Compliance Protocols
HC invalidated GST proceedings due to procedural defects in digital signature requirements. The court set aside the impugned order and allowed respondents to reinitiate proceedings in compliance with statutory mandates, emphasizing strict adherence to procedural formalities in tax assessment processes.
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.
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