2025 (5) TMI 1512

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....ON'BLE M.S. RAMACHANDRA RAO, C.J. AND RAJESH SHANKAR, J. For the Appellant : Mr. P.P.N. Roy, Sr. Advocate, Mr. Deepak Kumar Ruia, Advocate For the Respondents: Mr. Sahbaj Akhtar, A.C. to AAG-III ORDER 1. Heard the learned counsel for the petitioner and Mr. Sahbaj Akhtar, counsel for the respondents. 2. Counsel for the petitioner contends that Form GST DRC-01A dt. 06.12.2022 issued t....

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....ustain the same contending that Annexure-7 which is the impugned order contains the signature of the 5th respondent, we do not find any merit in the said contention for the reason that the preceding intimation being DRC-01A and the show cause notice under section 73 dt. 29.04.2023 do not bear the digital signature of the 5th respondent and, therefore, are vitiated. Consequently, Annexure-7 is also....