https://www.taxtmi.com/highlights?id=96576 The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching the court (laches) as fatal to relief where no explanation is offered; the procedural consequence is that challenges to such orders may be dismissed for laches when the petitioner accessed the portal but did not promptly seek judicial review. en-us Tue, 03 Feb 2026 14:48:33 +0530 Tue, 03 Feb 2026 14:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96576 The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching the court (laches) as fatal to relief where no explanation is offered; the procedural consequence is that challenges to such orders may be dismissed for laches when the petitioner accessed the portal but did not promptly seek judicial review. Highlights GST Tue, 03 Feb 2026 14:48:33 +0530 https://www.taxtmi.com/highlights?id=96576