https://www.taxtmi.com/caselaws?id=789976 An unsigned GST assessment order is invalid because the assessing officer's signature is not a dispensable formality, and the curative provisions in Sections 160 and 169 of the CGST Act do not validate such a defect. Rule 26(3) of the CGST Rules also means an order without signature is not validly served. The Court further held that delay in challenging the order could not defeat relief because there was no lawful service of the impugned order. The assessment was set aside, with liberty to pass a fresh order after due notice and signature, and the intervening period was excluded for limitation purposes. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789976 An unsigned GST assessment order is invalid because the assessing officer's signature is not a dispensable formality, and the curative provisions in Sections 160 and 169 of the CGST Act do not validate such a defect. Rule 26(3) of the CGST Rules also means an order without signature is not validly served. The Court further held that delay in challenging the order could not defeat relief because there was no lawful service of the impugned order. The assessment was set aside, with liberty to pass a fresh order after due notice and signature, and the intervening period was excluded for limitation purposes. Case-Laws GST Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789976