GST DAILY – 509: SCN and order under section 73 quashed for lack of digital signature of issuing authority: HC

THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Sadanand Prasad Barnwal V/s State of Jharkhand, decided on 8-5-2025

 👉 Issue:-

✔️ Is it valid if SCN and order under section 73 for lack of digital signature of issuing authority?

👉 The Hon’ble High Court Judgement:-

✔️ Where both summary of SCN in Form GST DRC-01 and order under section 73 did not bear digital signature of concerned authority, both SCN and order were to be quashed.

Section 161, read with section 73 of Central Goods and Services Tax Act, 2017