Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
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