https://www.taxtmi.com/caselaws?id=779033 Under GST, an assessment or summary order must bear the assessing officer's signature; an unsigned order is invalid and cannot be sustained. Because proper signing is also necessary for valid service under Rule 26(3) of the CGST Rules, an unsigned order is treated as not duly served, so delay in filing the writ petition does not bar relief. The impugned GST orders were annulled, and the matter was left open for fresh assessment in accordance with law. en-us Wed, 10 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779033 Under GST, an assessment or summary order must bear the assessing officer's signature; an unsigned order is invalid and cannot be sustained. Because proper signing is also necessary for valid service under Rule 26(3) of the CGST Rules, an unsigned order is treated as not duly served, so delay in filing the writ petition does not bar relief. The impugned GST orders were annulled, and the matter was left open for fresh assessment in accordance with law. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779033