Absence of a Document Identification Number in a GST assessment...

Absence of a Document Identification Number in a GST assessment order is described as an inherent defect that invalidates the order. The text notes that portal upload is a statutory mode of service, and a registered person's ignorance of or inability to access the portal ordinarily does not justify delay. However, it states that delayed writ challenges to assessment orders with patent irregularities may be entertained on deposit of 20% of the disputed tax, balancing taxpayer hardship and tax administration. The assessment was set aside and remanded for fresh adjudication after hearing, with all issues left open, subject to that deposit.

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