RANCHI, India, June 6 -- Jharkhand High Court issued the following order on May 6:
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 to the petitioner under section 73(1) of the Jharkhand GST Act as well as the show cause notice under section 73 (Annexure-5 dt. 29.4.2023) on the basis of which Annexure-7 order dt. 31.07.2023 has been passed for the financial year 2021-2022 by 5th respondent does not bear the signature of the issuing authority which is mandatory as per Rule 26(3) of the (Jharkhand Goods and Service Tax) Rules, 2017 which mandate issuance of notices, certificates or orders only through a digi...