https://www.taxtmi.com/caselaws?id=786360 Validity of electronically issued assessment orders and show-cause notices was contested on grounds that a Document Identification Number was absent and notices lacked a physical signature. Court found the petitioner aware of the assessment, noted the portal-assigned Reference No as uniquely tied to the assessment order, and held the petitioner failed to explain delay between rejection of appeal and filing the writ. For want of explanation and lack of persuasive grounds on merits, the writ petition was dismissed on the ground of laches and denial of substantive relief. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786360 Validity of electronically issued assessment orders and show-cause notices was contested on grounds that a Document Identification Number was absent and notices lacked a physical signature. Court found the petitioner aware of the assessment, noted the portal-assigned Reference No as uniquely tied to the assessment order, and held the petitioner failed to explain delay between rejection of appeal and filing the writ. For want of explanation and lack of persuasive grounds on merits, the writ petition was dismissed on the ground of laches and denial of substantive relief. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786360