https://www.taxtmi.com/article/detailed?id=13637 An assessment order must include the Assessing Officer's signature as an essential formal requirement; statutory provisions empowering officer assessments and defect curing rules do not validate an order that is unsigned. Courts have held that uploading an unsigned order to a common portal does not cure the defect, and that such unsigned instruments are not orders in law, requiring fresh assessment with notice and signature. Judicial determinations in these cases directed that the period from the unsigned order to the court's decision be excluded for limitation purposes. en-us Mon, 24 Feb 2025 08:40:47 +0530 Mon, 24 Feb 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13637 An assessment order must include the Assessing Officer's signature as an essential formal requirement; statutory provisions empowering officer assessments and defect curing rules do not validate an order that is unsigned. Courts have held that uploading an unsigned order to a common portal does not cure the defect, and that such unsigned instruments are not orders in law, requiring fresh assessment with notice and signature. Judicial determinations in these cases directed that the period from the unsigned order to the court's decision be excluded for limitation purposes. Articles Goods and Services Tax - GST Mon, 24 Feb 2025 08:40:47 +0530 https://www.taxtmi.com/article/detailed?id=13637