2025 (3) TMI 1488

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....ioner: Mr. P.P.N. Roy, Sr. Advocate Mr. Rajesh Kumar Kapardar, Advocate For the Respondents: Mr. Piyush Chitresh, A.C. to A.G. 1. In this writ petition, the petitioner has prayed for the following reliefs: "i. For issuance of writ(s), order(s) and / or directions, for quashing and set aside the impugned Show Cause Notice u/s 73 of the CGST/JGST Act issued under Reference No 1589 dated 30/05/....

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....nexed as annexure 3) without sign and seal or digital signature by Respondent No 4 The State Tax Officer, Dhanbad Circle, Dhanbad P.O. Dhanbad P.S. Dhanbad District Dhanbad Jharkhand 826001 barred by limitation. iv. For issuance of writ(s), order(s) and / or directions, for quashing and set aside the impugned issuing Order No 561/24-25 dated 30/08/2024 under section 73(9) of the JGST Act (annex....

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....ts, the said documents with digital signature have not been produced by the 4th respondent. On the contrary, the copies of the said documents filed by the petitioner Annexures- 2 and 3 do not indicate the signature, either manual or digital, put by the 4th respondent. 4. We deprecate this practice on the part of the respondents in issuing show cause notices and passing orders without putting a di....