Order Date – 08 May 2025

Parties:  Sadanand Prasad Barnwal Vs The State of Jharkhand, The Additional Commissioner of State Tax, The Joint Commissioner of State Tax and The State Tax Officer

Facts –

• The Petitioner, Sadanand Prasad Barnwal, challenged the GST show cause notice and the adjudication order claiming that both the documents lacked the digital signature of the issuing officer making them procedurally defective.

Issue –

• Whether GST proceedings and orders issued without a valid digital signature are legally sustainable under the JGST Act?

Order –

• The Division Bench of Hon’ble High Court observed that the issue raised in this writ petition is covered by the judgment dated 21st March, 2025 in W.P.(T) No.1354 of 2025 titled Rajendra Modi vs. State of Jharkhand & Ors. 
• Since in the instant case also, summary of show-cause notice in Form GST DRC-01 dated 31st May, 2024 as well as the order under Section 73 of the Jharkhand GST Act dated 28th August, 2024 do not bear the digital signature of the fourth respondent, for the reasons indicated in the judgment rendered in the case of Rajendra Modi, these proceedings as well as the order dated 28th August, 2024 are set aside.