Digital Signatures Critical: GST Show Cause Notice Invalidated for Procedural Defect in Signature Authentication Process

Digital Signatures Critical: GST Show Cause Notice Invalidated for Procedural Defect in Signature Authentication ProcessCase-LawsGSTHC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digit

Digital Signatures Critical: GST Show Cause Notice Invalidated for Procedural Defect in Signature Authentication Process
Case-Laws
GST
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 t

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