Unsigned GST DRC-07 summary is invalid; lack of signature defeats service and delay cannot bar challenge.

An assessment summary in FORM GST DRC-07 issued without the assessing officer's signature was held to be fundamentally defective and invalid, because the omission could not be cured by the saving provisions invoked and an unsigned communication was treated as no service in law. On that basis, delay in challenging the summary did not defeat the writ petition, as limitation could not run against a defectively served order. The unsigned assessment summary was set aside, and the challenge succeeded.

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Issues: Whether an assessment summary in FORM GST DRC-07 issued without the signature of the assessing officer was valid, and whether delay in challenging such an unsigned order could defeat the writ petition.

Analysis: The unsigned assessment summary was held to suffer from a substantive defect. The absence of the assessing officer's signature could not be cured by the saving provisions relied upon, and service of an order without signature was treated as no service in law. On that footing, the petitioner could not be non-suited on the ground of delay, because the limitation period could not run against a defectively served order.

Conclusion: The unsigned assessment summary was invalid and was set aside. The delay objection failed, and the petitioner succeeded.

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