https://www.taxtmi.com/caselaws?id=785976 Validity of electronically issued assessment orders and digital authentication by Document Identification Number (DIN) was affirmed where the summary uploaded to the portal included a unique Reference Number serving as digital authentication; the petitioner's contention that the summary lacked a DIN was rejected. The writ petition was dismissed for laches because the petitioner accessed the portal, failed to challenge the October 2023 assessment promptly, and offered no explanation for the delay, making the grounds untenable and depriving the petition of merit. en-us Sat, 31 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785976 Validity of electronically issued assessment orders and digital authentication by Document Identification Number (DIN) was affirmed where the summary uploaded to the portal included a unique Reference Number serving as digital authentication; the petitioner's contention that the summary lacked a DIN was rejected. The writ petition was dismissed for laches because the petitioner accessed the portal, failed to challenge the October 2023 assessment promptly, and offered no explanation for the delay, making the grounds untenable and depriving the petition of merit. Case-Laws GST Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785976