2025 (3) TMI 1488

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....ICE DEEPAK ROSHAN For the Petitioner: 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 ....

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....under Reference No ZD2008240146100 dated 30/08/2024 (annexed 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 561/24-2....

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....ea is taken that digital signature was made on the above documents, 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 ....